CLA-2-71:OT:RR:NC:N4:433
Alina Vornicu
Cousin Corporation of America
12333 Enterprise Boulevard
Largo, FL 33773
RE: The tariff classification of a decorative jewelry finding from China.
Dear Ms. Vornicu:
In your letter dated August 31, 2014, you requested a tariff classification ruling. Illustrative literature was provided.
Cousin® article number 34775012 is described as a metal frame with acrylic decorations. The item consists of a hinged, circular base metal zinc casting, having twenty-nine, round, acrylic (plastic) faceted rhinestones set within. The hinge located at the top of the casting forms a bail that can accept a chain or cord. It is stated that this decorative jewelry finding is used with article number 34775164, a blue (aqua) druzy plate. Review of company provided information, indicates that the weight of the metal castings is significantly greater than that of the weight of the acrylic faceted rhinestones. No information was provided on the cost of the casting and the cost of the acrylic faceted rhinestones.
Customs {CBP} has consistently followed the long-standing classification principle stated by the Supreme Court in United States v. Citroen, 223 U.S. 407, 414-15, 32 S. Ct. 259, 56 L.Ed. 486 (1911): … [t]he rule is well established that “in order to produce uniformity in the imposition of duties, the dutiable classification of articles imported must be ascertained by an examination of the imported article itself, in the condition in which it is imported.” Worthington v. Robbins, 139 U.S. 337,341, 35 L. Ed. 181, 182, 11 Sup. Ct. Rep. 581; Dwight v. Merritt, 140 U.S. 213, 219, 35 L. Ed. 450, 452, 11 Sup. Ct. Rep. 768; United States v. Schoverling, 146 U.S. 76, 82, 36 L. Ed. 893, 895, 13 Sup. Ct. Rep. 24; United States v. Irwin (C.C.A. 2d C.) 24 C.C.A. 349, 45 U.S. App. 746, 78 Fed. 799, 802. [Emphasis supplied.] Consequently, the merchandise concerned, even without the druzy insert, is recognized at time of import as a pendant. See New York ruling number N257072 dated September 26, 2014.
The pendant is composed of different materials (base metal casting and acrylic rhinestones), and is therefore considered a composite good. 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 weight of the base metal casting far exceeds that of the acrylic faceted rhinestones. Nevertheless, the acrylic faceted rhinestones are in a juxtaposition covering over the entire base metal casting, with the exception of the bail and lower part of the hinge. Moreover, the visible appearance of the jewelry piece is that of a diamond-like pendant. Accordingly, the essential character of the pendant is imparted by the acrylic rhinestones.
The applicable subheading for the decorative jewelry finding, pendant, 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