CLA-2-71:OT:RR:NC:N4:433
Regina Woody
Classification Coordinator
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of jewelry findings from China.
Dear Ms. Woody:
In your letter dated May 6, 2014, you requested a tariff classification ruling. As requested, the samples submitted, will be returned to you.
Item 298265, is the Jewelry shoppe™ Findings, Double Swirl Wire Shape. Two identical, double swirl wire shape jewelry findings are blister card packaged together ready for retail sales. The double swirl wire shape jewelry findings are made of base metal, iron, plated in sterling, and measure1½ inches long. At each end of the double swirl wire shape there is a connecting loop. After importation the double swirl wire shape is stated to be used in the making of necklaces, earrings, and other 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).
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.).
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 jewellery attached.
Further, we need to define the word “Findings” as the HTSUS and the ENs are silent as to its meaning. The Guyot Brothers Company, Inc. (GBC) online Jewelry Findings Glossary of Terms provides: [Findings] the tools and materials used by an artisan; [Jewelry Findings] the component parts or materials used in making a piece of jewelry; [Functional Jewelry Findings] the component parts or materials used in making a piece of jewelry that serve a mechanical function such as attaching, joining, linking – examples of functional jewelry findings include pin backs, catches, posts, omega clips, and screw backs; [Decorative Jewelry Findings] the component parts or materials used in making jewelry that provides the beauty of the piece, such as charms, filigrees and festoons; [Hybrid Jewelry Findings] the component parts or materials used in making a piece of jewelry that serve a mechanical function such as attaching, joining, linking, but due to their nature lend themselves to becoming decorative findings as well – examples of hybrid jewelry findings include beaded caps, bracelet links, and locket bails.
The Jewelry shoppe™ Findings, Double Swirl Wire Shape is akin to pendants that hang down vertically from a chain, necklace or cord, except for the fact that the merchandise concerned can also hang down horizontally along the jewelry piece. The merchandise concerned also falls within the meaning for a {hybrid jewelry finding} as defined by the GBC, Jewelry Findings Glossary of Terms, in that it functionally connects two other jewelry findings together, while presenting the jewelry piece with ornamentation. It is our opinion that the Jewelry shoppe™ Findings, Double Swirl Wire Shape used as connectors that will hang down along a chain, necklace or cord, and be incorporated with other jewelry findings, falls within the meaning of a {pendant} as provided by our source dictionary and glossary. As such, the Double Swirl Wire Shape connectors are classifiable in the imitation jewelry provision of heading 7117, HTSUS.
The applicable subheading for the item number 298265, Jewelry shoppe™ Findings, Double Swirl Wire Shape, will be 7117.19.9000, 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 526434, is the Metal Gallery™ Gear Spacer Beads. Twenty-four identical, gear spacer beads are blister card packaged together ready for retail sales. The gear spacer beads are made of base metal, zinc alloy. The beads approximately measure ½ inch in diameter. After importation, the beads are stated to be used in the making of bracelets, necklaces, and more.
Item 530592, is the Metal Gallery™ Fancy Square Spacer Beads. Twenty-five identical, fancy square spacer beads are blister card packaged together ready for retail sales. The fancy square spacer beads are made of base metal, zinc alloy. The beads approximately measure ¼ inch squared. After importation, the beads are stated to be used in the making of bracelets, necklaces, and more.
Item 886598, is the Metal Gallery™ Daisy Spacer Beads. Forty-five identical, daisy spacer beads are blister card packaged together ready for retail sales. The daisy spacer beads are made of base metal, zinc alloy. The beads approximately measure 5mm. After importation, the beads are stated to be used in the making of bracelets, necklaces, earrings, and more.
The applicable subheading for item 526434, Metal Gallery™ Gear Spacer Beads, item 530592, Metal Gallery™ Fancy Square Spacer Beads, and item 886598, Metal Gallery™ Daisy Spacer Beads, will be 8308.90.3000, HTSUS, which provides for “Clasps, frames with clasps, buckles ... beads and spangles of base metal.” The rate of duty will be free.
Item 928010 is the Blank Slate By Traditions™ Mini Playing Card Mix #3. Ten, mini playing cards are blister card packaged together ready for retail sales. Within the package, there are 5 mini queen of heart cards and 5 mini ace of spade cards, not used for the playing of cards, but rather used only for decorative purposes. The cards appear to be made of paper, and approximately measure 15/8 inches by 13/16 inches. After importation, the cards are stated to be used in the making of jewelry, such as a back to the inside of a locket, embellishing blank pendants, and more.
The applicable subheading for item 928010, Blank Slate By Traditions™ Mini Playing Card Mix #3, will be 4823.90.8600, HTSUS, which provides for “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other.” The rate of duty will be free.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division