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 number 493850WM is described as “18.5 Inch Necklace with Extender.” The necklace consists of: 1, base metal oval cable chain; 7, base metal open castings; jumprings; 1, 3-inch, base metal extender chain with ball; 1, base metal lobster claw clasp; and 7, resin (plastic), clear-druzy (quartz-like) imitation gemstones. Company provided information indicates, that the weight of base metal jewelry findings significantly surpasses the weight of the resin, druzy imitation gemstones and the cost of the base metal jewelry findings moderately surpasses the cost of the resin, druzy imitation gemstones.
In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above. The “18.5 Inch Necklace with Extender” is composed of different components (base metal and plastic), and is considered a composite good. The Explanatory Notes 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 note that the weight of the base metal jewelry findings far surpasses the weight of the resin, druzy imitation gemstones. However, when comparing the seven base metal castings (without the rest of the base metal jewelry findings) to the seven resin, druzy imitation gemstones, the gemstones cost more than the castings. Further, the oval cable chain plated in Hamilton Gold is attractive, yet ordinary and common, and moreover, does not form a completed neck chain, while the base metal castings plated in Hamilton Gold are not ordinary and common, as they have a wide scored backside, and more importantly, have a wide frontal bezel that when viewed accent the resin, druzy imitation gemstones. In spite of the greater weight and decorative nature of the base metal castings, we find that the seven resin, druzy imitation gemstones by size and volume catches one’s eye, and provides the aesthetic beauty of this jewelry piece. Accordingly, the essential character of the necklace is imparted by the resin, plastic, imitation gemstones.
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