CLA-2-71:OT:RR:NC:N4:433
Debra Dudzinski
Customs Compliance Analyst
Crimzon Rose, Inc.
350 5th Avenue, 9th Floor
New York, NY 10118
RE: The tariff classification of a necklace from China.
Dear Ms. Dudzinski:
In your letter dated July 23, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number 486965R2WM is a “costume fashion jewelry,” triple strand necklace, with a repeated pattern on each stand consisting of acrylic (plastic), large size, faceted topaz beads; acrylic, medium size, faceted topaz beads, roundel-style spacer beads and CCB (acrylic/plastic) beads. The necklace also has two, 3-stranded base metal curb-chain segments located on each side of the necklace; a 3-inch base metal extension chain; and a base metal lobster-clasp closure. When worn, the necklace drapes each segment lower than the next. Review of the company provided material breakdown table, indicates that the weight and cost of the plastic components when aggregated together are significantly greater than that of the metal components when aggregated together.
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 item referenced above.
The triple strand necklace is composed of different components (i.e., plastic and metal), and is considered a composite good. 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.
Besides the weight and cost of the plastic, faceted topaz beads and other beads exceeding that of the base metal connectors, curb-chains, extension chain and lobster-clasp closure, observation of the sampled necklace reveals that the metal components, are all but obscured, to one’s eye when the necklace is worn upon the body. All of the metal connectors are enveloped by their plastic beads up until the point of nearly reaching the two segmented curb-chains. It is the quantity, sizes and volume of the large and medium size, plastic, faceted topaz beads, along with the roundels and CCB beads contributing to the color coordination of the necklace, which encompasses the entire visual of this necklace thereby enticing one to purchase and wearing such a jewelry piece. As such, the essential character of the necklace is imparted by the plastic, faceted topaz beads.
The applicable subheading for the necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” 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
Director
National Commodity Specialist Division