CLA-2-71:OT:RR:NC:N4:433
Connie Freeman
Attorney in Fact
Freight Expediters
6920 Engle Road, Suite II
Middleburg Heights, OH 44130
RE: The tariff classification of “Love Pearl” necklace from China.
Dear Freeman:
In your letter dated August 6, 2009, you requested on behalf of Hi-Way Distributing, a tariff classification ruling. As requested, the sample will be returned to you.
The item is a gift set containing a triangle sail mussel (Hyriopsis cumingi) with an inserted natural pearl and a 15 inch necklace that has a locket type pendant in which to encase the pearl. The item has two separate components: (1) the right side has a 15 inch necklace made from copper plated in white gold with a pendant that resembles a bird gage, and (2) the left side has a plastic can with a metal lid that houses the mussel with inserted pearl in a solution of 25% alcohol and 75% water. Until the enclosed shell of the mussel is open the pearl is not visible. The pearl can be one of five different colors: white, cream, peach, lavender and gold. One removes the pendant from the chain, opens the hinged bird cage pendant, removes the pearl from the mussel, places the pearl within the cage, closes the cage, and secures the pearl within the cage by means of passing the chain through the double eye loop attached to the top of the pendant. This gift set is packaged in a retail box that is printed several times with the identifying characteristic of the item: Love Pearl.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) shall be governed by the General Rules of Interpretation - GRI 1 through 6. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Explanatory Notes (ENs) to the HTSUS, the official interpretation to the tariff schedule, states that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
The Explanatory Notes further delineate under GRI 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. It is our opinion (see New York Ruling, K88681 dated September 8, 2004) that the Love Pearl is a set and a composite good with the essential character imparted by the pearl encased within the pendant; the item is classified as “articles of natural pearls” in Heading 7116 of the HTSUS.
The applicable subheading for the Love Pearl necklace, will be 7116.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural and cultured pearls, precious and semi-precious stones (natural, synthetic or reconstructed): Of natural or cultured pearls; Natural.” The rate of duty will be 3.3% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Importation of this item is subject to regulations administered by the U.S. Fish and Wildlife Service. A Federal Fish and Wildlife permit has been issued to Hi Way Distributing allowing for the import/export of the “triangle sail mussel” at any designated port. Admissibility for entry has been granted by U.S. Fish and Wildlife Service.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division