CLA-2-71:OT:RR:NC:N4:433
Dionisia Melman
Customs Compliance and Logistics Manager
The Jewelry Group
1411 Broadway, 3rd Floor
New York, NY 10018
RE: The tariff classification of two bracelets and three pairs of earrings from China.
Dear Ms. Melman:
In your letter dated March 22, 2017, on behalf NWH Jewelry Group, you requested a tariff classification ruling. Samples, illustrative literature and description were received. For purposes of this ruling epoxy is considered to be of plastics.
Style number 60468706-C48 is a bracelet identified as the “BR Velvet Flex – WGD/NTRL.” The bracelet consists of 1-15 by 20mm faceted, epoxy (plastic) imitation gemstone; 2-22 by 26.8mm filigree zinc castings plated in imitation worn gold; 10-1.6mm diamond-like, faceted, glass imitation gemstones; 1-0.78 by 18cm mesh metal chain plated in imitation worn gold; 2-1.5 by 4 by 12mm magnet (closures), 2-10 by 18mm felt straps; 1-10 by 18mm velvet strap; and 1-18cm herringbone metal chain plated in imitation brown gold. Company provided information in the aggregate indicates that the weight and cost of the zinc castings and metal chains (the base metals) exceed that of the epoxy imitation gemstone, glass imitation gemstones and textile straps.
Style number “1203-Purple” is a stretch bracelet. The bracelet consists of 19-10mm purple rubber beads, and 3 casted base metal rondel beads set with diamond-like, faceted, glass imitation gemstones. Company provided information in the aggregate indicates that the weight and cost of the purple rubber beads exceed that of the base metal castings and glass imitation gemstones.
Style number 60457943-887 is a pair of earrings identified as the “Earring w/White Howlite + post – nickel free 12k gold plated+Lt. antique.” Each earring consists of 1 oval-shaped, white [Howlite] gemstone; 2 white metal castings plated in 12K gold with an antique finish; and 1 surgical steel post with clutch. Company provided information in the aggregate indicates that the cost of the Howlite stones exceeds that of the white metal castings plated in 12K gold, while the weight of the white metal castings plated in 12k gold exceeds that of the Howlite stones.
Style number 60468619-276 is a pair of earrings identified as the Lonna & Lilly “PE Square Stud.” Each earring consists of 1-8 by 12mm genuine [Abalone] sheet covered by an 8 by 12mm faceted, epoxy imitation gemstone, and 1 zinc casting plated in worn silver. Company provided information in the aggregate indicates that the weight and cost of the zinc castings exceed the cost of the abalone sheets and faceted, epoxy imitation gemstones.
Style number 60468635-906 is a pair of earrings identified as the Lonna & Lilly “PE Agate Drop – WGD/GRAY.” Each earring consists of 1-6 by 8mm pink, epoxy imitation Druzy gemstone; 1-20 by 26mm gray, epoxy imitation Druzy gemstone; 2 zinc castings plated in imitation worn gold; and 1 brass eurowire (leverback) plated in imitation worn gold. Company provided information in the aggregate indicates that the weight and cost of epoxy imitation Druzy gemstones exceed that of the two zinc castings.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
Legal Note 1 (a) and Legal Note 2 part (b) to Chapter 71 of the HTSUS is applicable to the classification of the merchandise concerned. Legal Note 1 (a) provides in pertinent part that all articles consisting wholly or partly of natural or cultured pearls or of precious and semiprecious stones (natural, synthetic or reconstructed) are to be classified in Chapter 71, HTSUS. Legal Note 2 (b) provides that heading 7116, HTSUS, does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents). Review of the material breakdown tables indicate no precious metals or metal clad with precious metal for style number 60457943-887, “Earring w/White Howlite + post – nickel free 12k gold plated+Lt. antique,” and style number 60468619-276, the Lonna & Lilly “PE Square Stud,” and as such these two pairs of earrings are classifiable in heading 7116, HTSUS, in accordance with GRI 1.
The applicable subheading for style number 60457943-887, “Earring w/White Howlite + post – nickel free 12k gold plated+Lt. antique,” and style number 60468619-276, Lonna & Lilly “PE Square Stud,” 2 pairs of earrings, 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.
We find that GRI 2 and GRI 3 (a) are not applicable to style number 60468706-C48, “BR Velvet Flex – WGD/NTRL,” bracelet; style number “1203-Purple” stretch bracelet; and style number 60468635-906, Lonna & Lilly “PE Agate Drop – WGD/GRAY,” pair of earrings. GRI 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
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 items referenced above.
Style number 60468706-C48, “BR Velvet Flex – WGD/NTRL,” bracelet; style number “1203-Purple” stretch bracelet; and style number 60468635-906, Lonna & Lilly “PE Agate Drop – WGD/GRAY,” pair of earrings; are composed of different components (base metals, glass, epoxy, rubber and textiles) and are considered composite goods. 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.
In the case of style number 60468706-C48, “BR Velvet Flex – WGD/NTRL,” bracelet, the metal mesh chain, the herringbone metal chain, and filigree zinc castings shaped like fans weigh and cost more than the faceted, epoxy imitation gemstone, and more importantly, the metal mesh chain, the herringbone metal chain, and filigree zinc castings shaped like fans surrounding the epoxy imitation gemstone all significantly contribute to the overall design and aesthetics of the bracelet. The large-size, faceted, epoxy imitation gemstone is down-played by the inclusion of the two metal chains and the fan-shaped filigrees that contribute to the overall design of this jewelry piece. Upon careful consideration of the totality of essential character factors, it is our opinion that the essential character of this good is imparted by the base metal components, and as such is classified in subheading 7117.19, HTSUS.
In the case of style number “1203-Purple” stretch bracelet, it is the quantity of purple colored rubber beads, as reflected by the weight and cost of those beads, which dominates the visual appearance of the bracelet. It is our opinion that the purple colored rubber beads impart the essential character of the bracelet. As such, the bracelet is classified as imitation jewelry, other, in subheading 7117.90, HTSUS.
In the case of style number 60468635-906, Lonna & Lilly “PE Agate Drop – WGD/GRAY,” pair of earrings, it is the four epoxy Druzy imitation gemstones that catches one’s eye, as reflected by the weight and cost of those imitations gemstones. The epoxy Druzy imitation gemstones provide the overall design and aesthetics to the pair of earrings. It is our opinion that the epoxy Druzy imitation gemstones impart the essential character to the pair of earrings. As such, the pair of earrings is classified as imitation jewelry of plastics, in subheading 7117.90.75, HTSUS.
The applicable subheading for style number 60468706-C48, “BR Velvet Flex – WGD/NTRL,” bracelet, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for style number “1203-Purple” stretch bracelet, will be 7117.90.9000, 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: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for style number 60468635-906, Lonna & Lilly “PE Agate Drop – WGD/GRAY,” pair of earrings, 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division