CLA-2-71:OT:RR:NC:N3:433
Christine Ferri
Purchasing Manager
Sequin LLC
234 W. 39th Street
New York, NY 10018
RE: The tariff classification of bracelets from China.
Dear Ms. Ferri:
In your letter dated February 18, 2014, you requested a tariff classification ruling. Photos and material breakdowns per style number were provided. For purposes of this ruling, in jewelry, the word {pave} means “a setting of stones placed so close together so as to show no metal between them” – see Random House Dictionary.
Style BR599 is a friendship bracelet with metal pave bar. The bracelet consists of a casting in the form of a pave bar made of zinc having twenty-five imitation glass gemstones, and has string attached to opposite ends of the pave bar with one seed bead attached to each end of the string. Company provided information indicates that the weight of the metal casting and string are identical, while the imitation gemstones weigh less than the metal casting and string, taken separately; and that the cost of the string is considerably more than the metal casting, with the cost of the gemstones being marginal and/or de-minimis compared against the cost of the string and appreciable (import enough to be noticed) compared against the cost of the metal casting. We note that the cost of the metal casting is neither marginal nor de-minimis, but rather appreciable when compared against the cost of the string.
Style BR6016 is a friendship bracelet with metal love icon. The bracelet consists of a casting in the form of a love icon made of zinc, and has string attached to opposite ends of the love icon with one seed bead attached to each end of the string. Company provided information indicates that the weight of the metal casting and string are identical, and that the cost of the string is considerably more than the metal casting. We note that the cost of the metal casting is neither marginal nor de-minimis, but rather appreciable when compared against the cost of the string.
Style BR6017 is a friendship bracelet with metal infinity icon. The bracelet consists of a casting in the form of an infinity icon made of zinc having eight imitation glass gemstones, and has string attached to opposite ends of the infinity icon with one seed bead attached to each end of the string. Company provided information indicates that the weight of the metal casting and string are identical, while the imitation gemstones weigh less than the metal casting and string, taken separately; and that the cost of the string is considerably more than the metal casting, with the cost of the gemstones being marginal and/or de-minimis compared against the cost of the string and appreciable compared against the cost of the metal casting. We note that the cost of the metal casting is neither marginal nor de-minimis, but rather appreciable when compared against the cost of the string.
Style BR6024 is a friendship bracelet with metal pave cross. The bracelet consists of a casting in the form of a pave cross made of zinc having six imitation glass gemstones, and has string attached to opposite ends of the pave cross with one seed bead attached to each end of the string. Company provided information indicates that the weight of the metal casting is more than the weight of the string, while the imitation gemstones weigh less than the metal casting and string, taken separately; and that the cost of the string is considerably more than the metal casting, with the cost of the gemstones being marginal and/or de-minimis compared against the cost of the string and appreciable compared against the cost of the metal casting. We note that the cost of the metal casting is neither marginal nor de-minimis, but rather appreciable when compared against the cost of the string. In general, the cross is regarded as a purely devotional emblem.
In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the items referenced above.
The four bracelets are composed of different components (base metal, string and glass), and are considered composite goods. The Explanatory Notes (ENs) 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.
We recognize that the string for the bracelets cost considerably more than the base metal castings. Yet we cannot dismiss the metal castings of the bracelets, in that they form the decorative jewelry findings visible on the top side of one’s wrist when worn for personal adornment. For three of the four bracelets, the metal castings provide the structure onto which the glass gemstones are set, thereby embellishing the icons or cross. The low cost of the glass gemstones indicates that the gemstones simply ornament the castings, rather than define the castings themselves. Photos viewed on the internet for substantially similar merchandise depict these type of bracelets with their icons or crosses worn right-side up. Upon careful consideration of the totality of essential character factors, we are of the opinion that the metal castings impart the essential character to the four bracelets.
The applicable subheading for style numbers BR599, BR6016 and BR6017, 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.
The applicable subheading for style number BR6024, will be 7117.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person.” The rate of duty will be 3.9% 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