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 jewelry finding from China.
Dear Ms. Vornicu:
In your letter dated August 31, 2014 and received in this office on September 10, 2014 you requested a tariff classification ruling. As requested, the sample you submitted will be returned to you.
Article 34721004 (also referenced as 34775098), is the “Cousin®, Coinologytm, Accent.” The article is depicted and described as a “round metal base with an enamel decoration,” in which a customer can add a frame to obtain an accent pendant. The enamel decoration is a brown and beige tone design printed on paper affixed to the surface of the base metal zinc plate. The base metal zinc plate is approximately 1.125 inches in diameter, and has a hole at the top center for the accepting of a chord, string or chain. Company provided information indicates, that the weight and cost of the base metal plate exceeds that of the weight and cost of the paper and enamel, taken together.
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 Harmonized Tariff Schedule of the United States (HTSUS), nor the Explanatory Notes (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), a “pendant” means: A jewel, bead, tassel, or the like, attached loosely to clothing, etc., so as to hang down as an ornament; an ornamental fringe (obs.); (now) esp. a loosely hanging piece of jewellery worn on a chain around the neck; a necklace with such a piece of jewellery attached. It is our opinion that the “round metal base with an enamel decoration” that will hang down along a chord, string or chain, and be incorporated with other jewelry findings, falls within the meaning of a “pendant” as provided by our source dictionary.
The merchandise concerned is composed of different components (i.e., metal, paper and enamel), and is considered a composite good. The ENs to the HTSUS, at 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.
In this instance, we are of the opinion that the base metal plate imparts the essential character to the good, in that the weight and cost of the base metal plate is significantly more than the weight and cost of the paper and enamel, taken together; the base metal plate provides the structure onto which a cord, string or chain can be attached, thereby creating a pendant necklace; and the base metal plate allows a frame to be connected thus creating a more complex piece of jewelry – see New York ruling N257074 dated October 2, 2014.
The applicable subheading for the “round metal base with an enamel decoration,” pendant, 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.
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