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 23, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Style # 486961R2WM, is identified on the blister card as the “18½-Inch Necklace with 3-Inch Extender.” The jewelry piece is a tiered, five stranded necklace, displaying brown seed beads, gold CCB (Copper Coated Beads), brown acrylic beads and shell beads. Acrylic is a form of thermoplastic or thermosetting plastic, and CCB are acrylic beads with a metal plating giving the appearance of metal without the weight.
The necklace consists of: 1, lobster claw clasp; 1, 3-inch extender chain; jumprings; 10, claim crimps; 4 multi-string bars; 5, rows of bronze/brown seed beads; 5, rows of gold CCB; 5 rows of round, brown acrylic beads with varying amounts of beads on each strand, for a total of 105 brown acrylic beads; and 5 rows of oval shell beads with each row having 4 shell beads, for a total of 20 shell beads.
Company provided information indicates, that the weight and cost of the acrylic beads exceeds that of the base metal jewelry findings and shell beads, while the weight and cost of the shell beads exceeds that of the base metal jewelry findings.
The “18½-Inch Necklace with 3-Inch Extender” is composed of different components (base metal jewelry findings, acrylic beads and shell beads), 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.
As noted above, the cost and weight of the acrylic beads exceed the cost and weight of the base metal jewelry findings and the shell beads. Moreover, the quantity, sizes and volume of the brown acrylic beads along the five strands, accented by shell beads along the five strands, provide the necklace with its ornamentation. It is the brown acrylic beads that dominate the visual of this necklace. Accordingly, the essential character of the necklace is imparted by the acrylic, plastic, beads.
The applicable subheading for the “18½-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