CLA-2-71:OT:RR:NC:N4 462
Vanessa Bracero The Jewelry Group 1411 Broadway New York, NY 10018 RE: The tariff classification of a ring set from China Dear Ms. Bracero: In your letter dated March 5, 2025, on behalf of The Jewelry Group, you requested a tariff classification ruling. Sample ID number RL A2706A is identified as “RG SZ 7 S/O 3 LOGO - GLD/TORT.” The item is a set of three rings. The ring components include: two 3mm machine cut brass (ring), one 5×9mm brass casting and one 3mm acetate (plastic ring). The rings will be packaged on a blister card and sold as a set. In considering whether item number RL A2706A qualifies as a “set” for classification purposes, we refer to the Explanatory Notes (ENs) to the HTSUS. The ENs constitute the official interpretation of the tariff at the international level. EN X to GRI 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Item RL A2706A meets these conditions and will be considered a set for customs purposes. No one heading in the tariff schedule covers these components in combination; thus, General Rule of Interpretation (GRI) 1 of the HTSUS cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. You state in your letter that you believe that the ring set should be classified at 7117.90.7500. We disagree. The base metal components predominate in both value and quantity. Accordingly, it is our opinion that the base metal imparts the essential character.
The applicable subheading for item RL A2706A 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. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 7117.19.9000, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7117.19.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7117.19.9000, HTSUS, listed above. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division