CLA-2-71:OT:RR:NC:N4:433
Dionisia Melman
Customs Compliance and Logistics Manager
The Jewelry Group
Division of Nine West Holdings
1411 Broadway, 3rd Floor
New York, NY 10018
RE: The tariff classification of a pair of earrings from China.
Dear Ms. Melman:
In your letter dated January 11, 2019, you requested a tariff classification ruling. Illustrative literature, a description, and a sample were received.
The Jewelry Group item, the “60515835-5PJ, ANNE KLEIN, PE Petal Linear Post – Gold/Jet,” is a pair of earrings whereby each earring consists of 1-12*9mm zinc casting plated in imitation gold; 6-18*9mm zinc castings plated in black epoxy coating; 3 brass triangle wires plated in imitation gold; 3 brass cable chains plated in imitation gold; 8 steel jump rings plated in imitation gold; 1 surgical steel post; 1 disc clutch; 1-7mm RD, faceted, crystal glass stone; 2-6*11mm teardrop, faceted, black diamond acrylic stones; and 1-6mm teardrop, faceted, black diamond epoxy stone.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.”
The pair of earrings is a composite good comprising of base metals, glass, and plastics. The base metal components provide a structure to the earrings while the glass and plastic components (imitation gemstones and epoxy plating) enhance the earrings design, visual appeal, and aesthetic. The value of each component is comparable. Collectively, no essential character can be determined because no one single component is more important than the next. The earrings will be classified according to the component occurring last in numerical order within the appropriate chapter subheading.
The applicable subheading for style number “60515835-5PJ, ANNE KLEIN, PE Petal Linear Post – Gold/Jet,” will be 7117.90.9000, 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.
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 the 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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division