OT:RR:CTF:CPMMA H328582 MAB
Ms. Vanessa Bracero
The Jewelry Group, Inc.
1411 Broadway
New York, New York 10018
RE: Modification of NY N310000; classification of earrings with cubic zirconia from
China
Dear Ms. Bracero:
This letter is in reference to New York Ruling Letter (“NY”) N310000, dated
March 10, 2020, in which the U.S. Customs and Border Protection (“CBP”) classified a
multiple earring pack consisting of nine pairs of earrings, one pair of which has a small
cubic zirconium on the back of each earring, in various subheadings under heading
7117, Harmonized Tariff Schedule of the United States (HTSUS)(2020), which provides
for “imitation jewelry.”
After reviewing this ruling, we believe that it is partly erroneous. For the reasons
set forth below, we hereby modify NY N310000.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as
amended by section 623 of Title VI (Customs Modernization) of the North American
Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice
of the proposed action was published in the Customs Bulletin, Vol. 59, No. 5, on
January 29, 2025. No comments were received in response to this notice.
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FACTS:
In NY N310000, CBP described the nine pairs of earrings in the multiple earring
pack as follows:
The item, identified as style number “A201GLD – PE SET9 PRS STD, FH, HP –
IGLD/CRYS/JET,” is a multiple earring pack. The earring pack consists of nine
pairs of earrings.
Three pairs of earrings are made of base metal. Of these, one pair are hoops,
identified as “8,” the second pair, identified as “7,” are shaped like an icicle, and
the third, identified as “3,” are cone-shaped.
Three pairs of earrings are made of base metal with glass stones. Of these, one
pair, identified as “1,” are comprised of one glass stone (each), the second pair,
identified as “6,” are heart-shaped with small glass stones, and the third pair,
identified as “2,” are circular with small glass stones.
Three pairs of earrings are base metal with plastic. Of these, one pair, identified
as “4,” are yellow and black and are heart-shaped, the second pair, identified as
“9,” are red and are heart-shaped with a small cubic zirconia (CZ) on the back of
the earrings, the third pair of earrings, identified as “5,” are black and round.
CBP classified all nine pairs of earrings in heading 7117, HTSUS, as imitation
jewelry. Specifically, CBP classified the pairs of earrings identified as “3,” “7,” and “8,”
in subheading 7117.19.9000, HTSUSA (“Annotated”), which provides for “Imitation
jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other;”
the pairs of earrings identified as “1,” “2,” and “6,” in subheading 7117.90.9000,
HTSUSA, which provides for “Imitation jewelry: Other: Other: Other: Other;” and the
pairs of earrings identified as “4,” “5,” and “9,” in subheading 7117.90.7500, HTSUSA,
which provides for “Imitation Jewelry: Other: Other: Valued over 20 cents per dozen
pieces or parts: Other: Of plastics.”
ISSUE:
Whether the pair of earrings with cubic zirconia (identified as “9”) is properly
classified in heading 7116, HTSUS, as articles of semi-precious stones or in heading
7117, HTSUS, as imitation jewelry.
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed by the General
Rules of Interpretation (“GRIs”). GRI 1 provides, in pertinent part, that “for legal
purposes, classification shall be determined according to terms of the headings and any
relative section or chapter notes [.]” If 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
may then be applied in order.
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The 2025 HTSUS provisions under consideration are as follows:
7116 Articles of natural or cultured pearls, precious or semiprecious stones
(natural, synthetic or reconstructed):
7116.20 Of precious or semiprecious stones (natural, synthetic or
reconstructed):
Articles of jewelry:
7116.20.05 Valued not over $40 per piece
7117 Imitation jewelry:
7117.90 Other:
Other:
Valued over 20 cents per dozen pieces or
parts:
Other:
7117.90.75 Of plastics
The Harmonized Commodity Description and Coding System Explanatory Notes
(“ENs”) constitute the official interpretation of the Harmonized System at the
international level. While neither legally binding nor dispositive, the ENs provide a
commentary on the scope of each heading of the HTSUS and are generally indicative of
the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127,
35128 (August 23, 1989).
EN 71.16 states, in relevant part, as follows:
This heading covers all articles (other than those excluded by Notes 2 (B) and 3
to this Chapter), wholly of natural or cultured pearls, precious or semi-precious
stones, or consisting partly of natural or cultured pearls or precious or semi-
precious stones, but not containing precious metals or metals clad with precious
metal (except as minor constituents) (see Note 2 (B) to this Chapter).
It thus includes:
(A) Articles of personal adornment and other decorated articles (e.g.,
clasps and frames for handbags, etc.; combs, brushes; ear-rings; cuff-links,
dress-studs and the like) containing natural or cultured pearls, precious or
semi-precious stones (natural, synthetic or reconstructed), set or mounted on
base metal (whether or not plated with precious metal), ivory, wood, plastics,
etc.
With respect to the tariff term “semi-precious stone,” EN 71.04 states as follows:
These stones are used for the same purposes as the natural precious or semi-
precious stones of the two preceding headings.
(A) Synthetic precious and semi-precious stones. This expression covers a
range of chemically produced stones which either:
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− have essentially the same chemical composition and crystal structure as
a particular natural stone (e.g., ruby, sapphire, emerald, industrial
diamond, piezo-electric quartz); or
− because of their colour, brilliance, resistance to deterioration, and
hardness are used by jewellers, goldsmiths and silversmiths in place of
natural precious or semi-precious stones, even if they do not have the
same chemical composition and crystal structure as the stones which
they resemble, e.g., yttrium aluminium garnet and synthetic cubic
zirconia, both of which are used to imitate diamond.
In NY N310000, six of the pairs of earrings under consideration were composite
goods, consisting of at least two different materials, including the pair of earrings
identified as “9” (consisting of base metal, plastic, and cubic zirconia). According to GRI
3(b), most composite goods are classified “as if they consisted of the material or
component which gives them their essential character…” The term ‘essential
character,’ refers to “the attribute which strongly marks or serve to distinguish what an
article is; that which is indispensable to the structure, core or condition of the article.”
See Headquarters Ruling Letter (“HQ”) 956538, dated Nov. 29, 1994. In NY N310000,
CBP determined that the essential character of the pair of earrings made of base metal
and plastic with a small cubic zirconium on the back of each earring (identified as “9”),
was imparted by the plastic stones as they provided the primary visual appeal. 1
Pursuant to GRI 3(b), this pair of earrings was classified under heading 7117, HTSUS,
as “imitation jewelry.”2
We now find that the application of GRI 3 to the pair of earrings identified as “9”
was in error. While most composite goods are classified according to GRI 3, its
application here is unnecessary. Pursuant to the relevant heading terms and
corresponding ENs, this merchandise is classified by application of GRI 1.
Thus, we now consider whether the pair of earrings (identified as “9”) with a small
cubic zirconium on the back of each earring is prima facie classifiable in heading 7116,
HTSUS, which provides, inter alia, for articles of semi-precious stones. Note 2(b) to
chapter 71 states as follows:
Heading 7116 does not cover articles containing precious metal or metal clad
with precious metal (other than as minor constituents).
According to the plain language of heading 7116, HTSUS, and the above-cited
excerpt from EN 71.16, heading 7116, HTSUS, applies to articles of personal
1 We note that in NY N310000, CBP stated the following: “While one of the nine pairs of earrings,
identified as “9,” contains a small cubic zirconia (CZ), a semi-precious stone, on the back of each earring,
the CZ does not adorn the wearer, and thus it is not considered in the classification analysis. Therefore,
the earrings are prima facie classifiable under heading 7117.”
2 In particular, the pair of earrings identified as “9” was classified in subheading 7117.90.7500, HTSUSA,
which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other:
Of plastics.”
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adornment that contain precious or semi-precious stones. The tariff term “semi-
precious stone” is not defined in the HTSUS, but EN 71.04 identifies cubic zirconia as
an example of such. It is CBP’s position, consistent both with EN 71.04 and with
lexicographic sources, that cubic zirconia qualifies as a semi-precious stone for tariff
classification purposes. 3 See HQ H007655, dated September 28, 2007 (citing EN 71.04
and Merriam Webster Dictionary in deeming cubic zirconia a semi-precious stone); HQ
H063616, dated July 27, 2016; HQ 950769, dated December 31, 1991; NY N270890,
dated December 3, 2015; and NY N270428, dated November 12, 2015. An article of
personal adornment to which at least one cubic zirconia is affixed can therefore be
described as a product of heading 7116, HTSUS. See also HQ H007655; HQ 063616;
NY N270890; NY N270428; and NY N264240, dated May 11, 2015 (all of which classify
articles containing single cubic zirconia stones in heading 7116).
Here, as stated in NY N310000, the pair of earrings identified as “9,” has a small
cubic zirconium on the back of each earring. 4 Moreover, it is undisputed that the pair of
earrings, while made primarily of base metal, does not contain any precious metal.
Therefore, in accordance with note 2(b) to chapter 71, the above-cited ENs, and CBP
precedent, the pair of earrings identified as “9,” with a small cubic zirconium on the back
of each earring, can be described as an article of semi-precious stones within the
meaning of heading 7116, HTSUS, and is prima facie classifiable there. We note that
the remaining eight pairs of earrings, which do not contain cubic zirconia or any other
type of precious or semi-precious stone, are not classifiable in heading 7116, HTSUS.
We next consider whether the subject pair of earrings with a small cubic
zirconium on the back of each earring may be classifiable in heading 7117, HTSUS,
which provides for imitation jewelry. Note 11 to chapter 71 states as follows:
For the purposes of heading 7117, the expression “imitation jewelry” means
articles of jewelry within the meaning of paragraph (a) of note 9 above (but not
including buttons or other articles of heading 9606, or dress combs, hair slides or
the like, or hairpins, of heading 9615), not incorporating natural or cultured
pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor
(except as plating or as minor constituents) precious metal or metal clad with
precious metal.
EN 71.17 states, in pertinent part, as follows:
For the purposes of this heading, the expression imitation jewelry, as defined in
Note 11 to this Chapter, is restricted to small objects of personal
adornment…provided they do not incorporate precious metal or metal clad with
precious metal (except as plating or as minor constituents as defined in Note 2
3 It is well-established that when a tariff term is not defined by the HTSUS or its legislative history, its
correct meaning is its common or commercial meaning, which can be ascertained through reference to
“dictionaries, scientific authorities, and other reliable information sources and ‘lexicographic and other
materials.” See Rocknell Fastener, Inc. v. United States, 267 F.3d 1354 (Fed. Cir. 2001).
4 NY N310000, states the following: “… one of the nine pairs of earrings, identified as “9,” contains a small
cubic zirconia (CZ), a semi-precious stone, on the back of each earring…” See page 1.
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(A) to this Chapter, e.g., monograms, ferrules and rims) nor natural or cultured
pearls, precious or semi-precious stones (natural, synthetic or reconstructed).
Pursuant to note 11 to chapter 71, as explained in EN 71.17, articles to which
one or more precious or semi-precious stones are affixed cannot be described as
imitation jewelry within the meaning of heading 7117, HTSUS. It is therefore CBP’s
position that such articles, including those incorporating cubic zirconia stones, are not
classifiable in heading 7117. See HQ H007655, supra (ruling that necklaces and
bracelets containing cubic zirconia stones are excluded from heading 7117 by
application of note 11 to chapter 71); see also HQ 959831, dated April 1, 1997 (“The
wax castings with diamonds or precious stones are excluded from classification in
heading 7117 by virtue of chapter note 11, since they contain precious stones.”); and
NY N125019, dated October 14, 2010 (“By application of Legal Note 11 to Chapter 71,
HTSUS, the subject merchandise containing a semi-precious "synthetic gemstone of
CZ" is excluded from heading 7117, HTSUS.”).
Here, as discussed above, the pair of earrings identified as “9” in the multiple
earring pack at issue contains cubic zirconia, which is a semi-precious stone. It cannot
be described as imitation jewelry within the meaning of heading 7117, HTSUS, and
accordingly cannot be classified in this heading. We note that the remaining eight pairs
of earrings in the multiple earring pack which do not contain any precious or semi-
precious stones, are properly classified in heading 7117, HTSUS.
HOLDING:
By application of GRI 1, the pair of earrings identified as “9” in the multiple
earring pack is properly classified in heading 7116, HTSUS, specifically in subheading
7116.20.0500, HTSUSA, which provides for: “Articles of natural or cultured pearls,
precious or semiprecious 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 2024 column one general rate of duty is 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 the
internet at https://hts.usitc.gov/.
EFFECT ON OTHER RULINGS:
New York Ruling Letter N310000, dated March 10, 2020, is hereby MODIFIED
as set forth above with respect to classification of the pair of earrings in the multiple
earring pack identified as “9,” but the classification of the remaining earrings in the
multiple earring pack (i.e., “1,” “2,” “3,” “4,” “5,” “6,” “7,” and “8”) remains in effect.
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In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days
after its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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