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 September 22, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Style number 496409R3WM is described as “18.5 Inch Necklace with Extender.” The necklace consists of: 1, base metal lobster claw clasp; 30, 5mm, base metal jumprings, 1, base metal 3-inch extender chain with ball; 2, 7mm x 5mm, curb chains, 6¼-inches in length ; 1, 10mm x 7mm, curb chain, 4-inches in length; 2, 43.5mm x 14mm, base metal castings, with 3 stone sections; 2, 34mm x 15mm, base metal castings, with 2 stone sections; 6, 15mm x 14mm , pear-shape base metal castings with 2 rings; 9, 19mm x 15mm, pear-shape base metal castings with 2 rings; 2, 10mm x 5mm, crystal, pear-shape, faceted, acrylic imitation diamond gemstones; 10, 14mm x 10mm, crystal, pear-shape, faceted, acrylic imitation diamond gemstones; and 13, 18mm x 13mm, crystal, pear-shape, faceted, acrylic imitation diamond gemstones. The base metal jewelry findings are stated to be plated in imitation rhodium. Acrylic is a form of thermoplastic or thermosetting plastic. Company provided information indicates, that the weight and cost of the base metal jewelry findings are significantly greater than the weight and cost of the acrylic imitation gemstones.
The necklace is composed of different components (base metal jewelry findings and acrylic imitation gemstones), 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 and cost of the base metal jewelry findings are significantly more than the weight and cost of the acrylic imitation gemstones, and that the plating not only adds value to the cost of the base metal castings, but also ornaments the castings, particularly the visual surface areas. However, the curb chain links are segmented and do not form a complete neck chain, while the plated castings are only visible around the perimeter of the acrylic imitation gemstones, thereby diminishing the worth of the castings in relation to the overall character of the necklace. The curb chain is ordinary and common, when compared against the volume of faceted, imitation diamond gemstones, which provides the necklace with its allure and charm. Accordingly, the essential character of the necklace is imparted by the acrylic, plastic, imitation diamonds.
The applicable subheading for the “18.5 Inch Necklace with Extender” 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