CLA-2-71:OT:RR:NC:N4:433
Mathew Samuel
Customs Compliance Specialist
Michaels Stores Procurement Company, Inc.
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of jewelry findings from China.
Dear Mr. Samuel:
In your letter dated October 21, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Vendor # 80370 is described by you as the “Quartzite Powder Flower and Metal Bead.” However, the blister card attached to the sample identifies vendor # 80370, as the “Slider reconstituted turquoise flower.” The item consists of four reconstituted turquoise flowers each attached to a plated CCB base, strung temporally together. CCB, Copper Coated Beads, are acrylic (plastic) beads with a metal plating giving the appearance of metal without the weight.
Reconstituted turquoise contains bits and pieces of real turquoise too small to be used for cabochons, beads or freeform nuggets, which are grinded into powder; the powder is mixed with resin to make mash; liquid dye is added to the mixture to produce the desired color; the mixture is then poured into a mold and placed into an oven – thereby creating stone.
Legal Note 1 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS), provides in pertinent part, that subject to note 1 (a) to section VI and except as provided below (see Legal Note 3 to Chapter 71), that all articles consisting wholly or partially of natural or cultured pearls or of precious or semiprecious stones (natural, synthetic or reconstructed) are to be classified in this chapter.
In your original ruling request of August 28, 2014, you ask whether the “Slider reconstituted turquoise flower” would be classified as a metal bead of subheading 8308.90.3000, HTSUS, or a quartzite bead of subheading 6815.99.4070, HTSUS. Based upon a reading of Legal Note 1 (a) to Chapter 71, HTSUS, neither of your two proposed classification numbers are the proper tariff classification for the merchandise concerned. Consequently, the merchandise concerned is classifiable as an article of semiprecious stone in heading 7116, HTSUS.
When terms are not defined in the HTSUS or the Explanatory Notes (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).
Although the word {pendant(s)} is included in the expression “articles of jewelry,” a definition of its meaning is in order for purposes of discussion of the merchandise concerned. As such, the Online Oxford English Dictionary, at 3, 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. Further, the Online Oxford Dictionary (American English), at 2, a. “charm” means: A small ornament worn on a necklace or bracelet.
With definition in context, we find that pendants and charms both fall into the class or kind of goods to be considered articles of jewelry for purposes of being classified in Chapter 71, HTSUS. Further, it is our opinion that the “Slider reconstituted turquoise flower” is akin to a pendant, but rather than vertically hanging down as most pendants and charms do, the merchandise concerned is primarily designed for hanging horizontally across a necklace or bracelet.
The applicable subheading for the “Slider reconstituted turquoise flower” will be 7116.20.0580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece: Other.” The rate of duty will be 3.3% 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