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 777933WM is described the “16½ -Inch Necklace with 3-Inch Extender.” The necklace consists of: 4-rows, 5mm, base metal oval cable chain links; 4, 6mm, base metal jumprings; 1, 3-inch, base metal extender chain; 2, base metal clam crimps1, 12mm, base metal lobster claw clasp; 2, 15mm, acrylic, round jet beads; 10, 21mm, OD CCB links; 5, 19mm, round acrylic white and black beads; and 4, 17mm x 25mm, jet acrylic beads. Acrylic is a form of thermoplastic or thermosetting plastic, and CCB (Copper Coated Beads) are acrylic beads with a metal plating giving the appearance of metal without the weight. Company provided information indicates, that the weight and cost of the acrylic beads are significantly more than the weight and the cost of the base metal jewelry findings.
The “16½ -Inch Necklace with 3-Inch Extender” is composed of different components (base metal and acrylic), and is 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.
In this instance, we are of the opinion that the acrylic beads impart the essential character to the necklace, in that the beads by size and volume, and color coordination and patterns of style, are the visuals that provide the aesthetic appeal of the necklace.
The applicable subheading for the “16½ -Inch Necklace with 3-Inch 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