CLA-2-71:OT:RR:NC:N4:433
Esta Knipper, LCHB
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, FL 33605
RE: The tariff classification of jewelry findings from China, Taiwan and India.
Dear Ms. Knipper:
In your letter dated January 6, 2014, on behalf of Cousin Corporation of America, you requested a tariff classification ruling. Samples were submitted.
Item CCA-004 are two sets of ox brass cord ends with extender chains and lobster clasps. Each jewelry finding consists of ox brass cord ends, of which one ox brass cord end has an extender chain attached and the other ox brass cord end has a lobster clasp attached. The two sets of ox brass cord ends with extender chains and lobster clasps are made chiefly from an alloy of copper and zinc. The two sets of ox brass cord ends with extender chains and lobster clasps are blister packaged together. After importation cords are glued to the ends of these items to create finished handmade jewelry pieces.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Subheading 7419.10.0000 of the HTSUS provides for chain and parts thereof of copper. The ENs to heading 7419 (Other articles of copper), which includes chain and parts thereof, are cross referenced to the ENs to heading 7315 (Chain and parts thereof, of iron or steel). Consequently, the ENs to heading 7315 are applicable to the ENs of heading 7419 in regard to chain and parts thereof. Within the ENs to heading 7315 it is stated: “All these chains may be fitted with terminal parts or accessories (e.g., hooks, spring hooks, swivels, shackles, sockets, rings and split rings, and tee pieces). They may or may not be cut to length, or obviously intended for particular uses.” By observation of the physical samples, the cord ends are sockets attached to chains and sockets with lobster clasps (form of hooks) that attach to chains, and thus fall within the above description to be classified in the provision for chain and parts thereof.
The applicable subheading for the two sets of ox brass cord ends with extender chains and lobster clasps will be 7419.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of copper: Chain and parts thereof.” The rate of duty will be 3% ad valorem.
Item 34770303 are four silver and smoke metal connectors, of which each connector has a resin (plastic) imitation gemstone. The metal is made of zinc. The four connectors are blister packaged together. After importation the connectors can be used with cords, chains, beads and other jewelry findings. No material breakdown for weight and cost was provided.
Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the HTSUS provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, pendants, pins, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents. Neither the Legal Notes to Chapter 71 of the HTSUS, nor the ENs to Chapter 71 of the Harmonized Commodity Description and Coding System, provide a meaning for the word {pendant}.
When terms are not defined in the HTSUS or the ENs to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). According to the Online Oxford English Dictionary, at 3, a {pendant} means; … (now) esp. a loosely hanging piece of jewellery worn on a chain around the neck; a necklace with such a piece of jewelry attached. It is our opinion that the four silver and smoke metal connectors that will hang down along a chain or cord, and be incorporated with other jewelry findings, fall within the meaning of a {pendant} as provided by our source dictionary.
The four silver and smoke metal connectors are composed of different components (metal and plastic) and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Observation of the physical samples indicate for the four connectors considered to be pendants that the base metal weighs more than the plastic imitation gemstones, most likely cost more than the plastic imitation gemstones, and is decorative to the overall appearance of the pendants. While one cannot dismiss the plastic gemstones in the pendants, for it enhances the pendants’ embellishment, it is our position that the essential character of the silver and smoke metal connectors (pendants) is imparted by the bass metal.
The applicable subheading for the four silver and smoke metal connectors, considered to be pendants, made of zinc, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.
Item 34712002 are thirteen antique gold bails. The bails are made of zinc. The thirteen antique gold bails are blister packaged together. After importation chains, pendants and other jewelry findings can be added to form necklaces.
The ENs for heading 7117, state in pertinent part the following: The heading also covers unfinished or incomplete articles of imitation jewellery (ear-rings, bracelets, necklaces, etc.), such as: (a) Semi-finished split rings, consisting of anodised aluminium wire, usually twisted or surface worked, whether or not fitted with a crude clasp, sometimes used as ear-rings without further working; (b) Ornamental motifs of base metal, whether or not polished, assembled by small links into strips of indefinite length. Further, the heading also excludes; … (b) Articles of heading 83.08 (buckles, buckle-clasps, clasps, hooks, eyelets, etc.). By observation of the physical samples, it is our opinion that the thirteen bails do not form unfinished or incomplete pieces of jewelry. As such, the bails are not classified within the imitation jewelry provision of heading 7117, HTSUS.
The applicable subheading for the thirteen antique gold bails, made of zinc, will be 7907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of zinc: Other.” The rate of duty will be 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/.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division