OT:RR:CTF:CPMMA H343827 DCC
Center Director
Consumer Products and Mass Merchandising Center for Excellence and Expertise
U.S. Customs & Border Protection
139 Southern Blvd
Savannah, GA 31405
Attn: Supervisory Import Specialist Anne Crowther
RE: Protest and Application for Further Review (AFR) No. 2704-22-163549; Classification of
Imitation Jewelry
Dear Center Director:
This is in response to the Protest and Application for Further Review (AFR) No. 2704-
22-163549, filed by Target General Merchandise (Target), the Protestant. The protest and AFR,
filed on December 13, 2022, concern U.S. Customs and Border Protection’s (CBP) classification
of imitation jewelry under heading 7117, Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
In a memorandum in support of its protest, the Protestant describes the subject
merchandise as follows:
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The merchandise subject to this protest . . . includes various styles of plastic
enamel and metal jewelry pins. We have enclosed pictures. The colorful and
decorative plastic enamel material (almost) completely covers the metal portion of
the pins. At the time of entry, the jewelry was classified in subheading
7117.19.9000, HTSUS. It is our position, however, that the items are more
properly classified in subheading 7117.90.7500, HTSUS, as jewelry articles of
plastic.
The table below identifies the merchandise by Target’s product numbers, i.e., the
Department, Class, Item Number or DPCI, and name. Based on product images provided, it
appears that multi-colored plastic enamel is applied in metal “cells” to create a graphic image.
For some of the pins, the metal edging between the different enamel coloring is visible.
Department, Class, Product Name
Item (DPCI) No.
326-08-3015 Star Wars The Child Grogu Holiday Pin
326-08-3829 Disney Mickey Mouse & Friends 50 Pin
326-08-4105 Disney Goofy & Pluto 50 Pin
326-08-4360 Star Wars Chewie Holiday Pin
326-08-5284 Disney Lady & The Tramp Christmas Pin
326-08-6282 Disney Chip ‘n’ Dale Pin
326-08-6543 Disney Hercules Pin
326-08-9695 Disney Mickey & Minnie Ski Pin
326-08-9739 Disney Donald & Daisy 50 Pin
In an email message dated August 15, 2023, the Protestant provided additional
information regarding the relative cost and weight of the composite materials. According to that
message, the base metal constitutes 75 percent of the weight and value of the pins, and the
enamel constitutes between 20 to 24 percent of the weight and the value of the pins.
The protest concerns five entries of merchandise that were entered between July 21,
2021, and October 12, 2022, and liquidated between June 17, 2022, and September 2, 2022. At
the time of entry, the merchandise was classified under 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 entered country of origin was China. In accordance
with Section 301 of the Trade Act of 1974, the protested entries were subject to additional duties
of 25 percent ad valorem under secondary tariff number 9903.88.15, HTSUSA, as the
merchandise was classified under subheading 7117.19.9000, HTSUSA, and had a country of
origin of China. The Protestant asserts that imported should have been 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.”
In its protest, the Protestant asserts that the colorful and decorative plastic enamel creates
the essential character of the imitation jewelry, noting that although the metal weighs more than
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the plastic enamel material, “the visual impact of the large surface area of the plastic portion
provides the essential character.” The Protestant also notes that the colorful plastic enamel
material almost completely covers the metal portion of the pins and accordingly contends that the
aesthetic appeal of the plastic images on the pins imparts the essential character to the items.
Protestant asserts that in two previous ruling letters, CBP classified substantially similar
merchandise in subheading 7117.90.7500, HTSUSA. In the first ruling, New York Ruling Letter
(NY) N304229, dated June 4, 2019, CBP classified a necklace with plastic stones in subheading
7117.90.7500, HTSUSA. Although the weight and cost of the metal in the necklace exceeded
that of the imitations gemstones, CBP determined the size and aesthetic appeal of the plastic
gemstones imparted the essential character and found, therefore, that the necklace was classified
appropriately in 7117.90.7500, HTSUSA. In NY N282322, dated January 25, 2017, CBP
analyzed the tariff classification of drop earrings made of plated base metal, round bezel zinc
casting, and one round epoxy resin (plastic) cabochon 1, or gemstone. Applying the essential
character analysis set out in NY N304229, CBP determined that the plastic cabochon imparted
the essential character and found the earrings were properly classified under subheading
7117.90.7500, HTSUSA.
ISSUE:
Whether the plastic enamel and metal jewelry pins are composite goods under GRI 3 of
the HTSUS, and if so, whether their essential character is imparted by the plastic component of
subheading 7117.90.7500, HTSUSA, or the metal component of subheading 7117.19.9000,
HTSUSA.
LAW AND ANALYSIS:
Initially, we note that the matter is subject to protest under 19 U.S.C. § 1514(a)(2) as a
decision on classification. The Protestant timely filed the protest, within 180 days of the dates of
liquidation. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429,
§ 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3)). We determine that
further review of Protest No. 2704-22-163549 is proper pursuant to 19 C.F.R. § 174.24(b)
because the decision against which the protest was filed involves questions of law or fact that
have not previously been ruled upon by CBP or the courts.
Merchandise imported into the United States is classified under the HTSUS. Tariff
classification under the HTSUS is governed by the General Rules of Interpretation (“GRIs”) and
the Additional U.S. Rules of Interpretation, both of which are part of the legal text of the
HTSUS. GRI 1 provides that classification shall be determined according to the terms of the
headings of the tariff schedule and any relative section or chapter notes. When 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.
1 See https://www.merriam-webster.com/dictionary/cabochon (last visited on June 13, 2025): a gem or bead cut in
convex form and highly polished but not faceted.
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GRI 2 states that “[a]ny reference in a heading to a material or substance shall be taken to
include a reference to mixtures or combinations of that material or substance with other materials
or substances.” GRI 2(b), HTSUS. Moreover, “[a]ny reference to goods of a given material or
substance shall be taken to include a reference to goods consisting wholly or partly of such
material or substance.” GRI 2 finally provides that “[t]he classification of goods consisting of
more than one material or substance shall be according to the principles of rule 3.”
GRI 3 states that:
When, by application of rule 2(b) or for any other reason, goods are, prima facie,
classifiable under two or more headings, classification shall be effected as
follows:
(a) The heading which provides the most specific description shall be preferred to
headings providing a more general description. However, when two or more
headings each refer to part only of the materials or substances contained in mixed
or composite goods . . . those headings are to be regarded as equally specific in
relation to those goods, even if one of them gives a more complete or precise
description of the goods.
(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 classification of composite goods consisting of different materials, GRI 3(b) directs
that “classification shall be effected . . . as if they consisted of the material . . . which gives them
their essential character, insofar as this criterion is applicable.” The ENs to the 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.
In addition, EN XII to 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 HTSUS subheadings under consideration are as follows:
7117 Imitation jewelry:
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7117.19 Other:
Other:
7117.19.9000 Other.
* * * * *
7117 Imitation jewelry:
7117.90 Other:
Other:
Valued over 20 cents per dozen pieces or parts:
Other:
7117.90.7500 Of plastics.
The Explanatory Notes (ENs) to heading 7117, HTSUS, provide, in pertinent part, as
follows:
For the purposes of this heading, the expression imitation jewellery, as defined in
Note 11 to this Chapter, is restricted to small objects of personal adornment, such
as those listed in paragraph (A) of the Explanatory Note to heading 71.13, e.g.,
rings, bracelets (other than wrist-watch bracelets), necklaces, ear-rings, cuff-links,
etc.
The Protestant argues that although the metal weighs more than the plastic enamel
material of the jewelry, “the visual impact of the . . . surface area of the plastic portion provides
the essential character” of the pins and asserts that it is the decorative and colorful images on the
pins provided by the plastic that catches one’s eye. Based on that visual impact, the Protestant
maintains that the plastic enamel creates the “aesthetic appeal” and therefore imparts the
essential character to the pins.
The Protestant relies on two prior rulings, NY N304229 and NY N282322, supra, in
support of its assertion that the enamel provides the essential character of the jewelry pins. The
Protestant asserts that in those rulings CBP found the essential character of similar merchandise
was determined by the enamel coating and accordingly classified the merchandise in subheading
7117.90.7500, HTSUSA. After reviewing the description of the merchandise, however, we find
those rulings are distinguishable from the subject merchandise at issue. In both prior rulings, the
plastic coating was made to resemble a gemstone. In NY N304229, the product was described as
a 20-inch necklace with five shorter extension chains ranging from approximately one to four
inches in length hanging from a zinc casting with a mounted plastic imitation gemstone. In NY
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N282322, the merchandise was described as an earring of a plated base metal eurowire, 14.2
millimeters (mm) by 4 mm, round bezel zinc casting, and one round epoxy resin (plastic)
cabochon.
In the instant case, the merchandise does not include either an imitation gemstone or
cabochon. Instead, the plastic enamel is applied to base metal pins to create graphic images.
The subject jewelry pins more closely resemble the frog-shaped base metal and enamel pins in
NY N325909, dated May 25, 2025, and the Lego minifigure snap buttons made of base metal
and enamel in N335991, dated November 8, 2023. In both rulings, CBP determined that metal
material provided the essential character of the composite articles and classified the products in
subheading 7117.19.9000, HTSUSA.
Here too, pursuant to GRI 3(b), the jewelry pins must be classified based on the
component which imparts its essential character. The determination as to what material
represents the “essential character” of a composite good is driven by the particular facts of the
case at hand. See, Alcan Food Packaging (Shelbyville) v. United States, 771 F.3d 1364, at 1366
(Fed. Cir. 2014) (“The ‘essential character’ of merchandise is a fact-intensive issue.”).
Moreover, “the factor which determines essential character will vary as between different kinds
of goods.” EN(VIII) to GRI 3(b). That said, the essential character of an article has traditionally
been understood as “that which is indispensable to the structure, core or condition of the article,
i.e., what it is.” Structural Indus. v. United States, 360 F. Supp. 2d 1330, 1336 (Ct. Int’l Trade
2005).
Additionally, EN(VIII) to GRI 3(b) provides that essential character “may, for example,
be determined by the nature of the material or component, its bulk, quantity, weight or value, or
by the role of a constituent material in relation to the use of the goods.” See, Home Depot USA,
Inc. v. United States, 491 F.3d 1334, 1337 (Fed. Cir. 2007) (“Many factors should be considered
when determining the essential character . . . specifically including but not limited to those
factors enumerated in Explanatory Note (VIII) to GRI 3(b).”).
In the present case, the balance of relevant factors supports a determination that the
essential character of the jewelry pins is imparted by the base metal component. Relative to the
overall weight value of the jewelry pins, both the weight and value of the metal predominates.
The base metal constitutes 75 percent of the weight and value of the pins, and the enamel
constitutes between 20 to 24 percent of the weight and the value of the pins. Moreover, the
metal gives shape to the design, and for some pins, highlights the space between the various
colors. The metal is the indispensable component, and it is the component which plays the most
significant role in terms of the article’s structure as a jewelry pin. Finally, this determination is
consistent with CBP’s previous rulings on similar merchandise cited above.
HOLDING:
By application of GRIs 1 and 3, the subject jewelry pins are classified in heading 7117,
HTSUS, specifically in subheading 7117.19.9000, HTSUSA, which provides for “Imitation
jewelry: Other: Other: Other.” The 2021 through 2022 column one rate of duty for subheading
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7117.19.9000, HTSUSA, is 11.1%. According to Section XXII, Chapter 99, Subchapter III U.S.
Note 20(f), products of China are subject to the additional 25 percent ad valorem rate of duty.
You are instructed to DENY the Protest. You are instructed to notify the protestant of
this decision no later than 60 days from the date of this decision. Any reliquidation of the entry
or entries in accordance with the decision must be accomplished prior to this notification. Sixty
days from the date of the decision, the Office of Trade, Regulations and Rulings, will make the
decision available to CBP personnel, and to the public on the Customs Rulings Online Search
System (“CROSS”) at https://rulings.cbp.gov/, which can be found on the CBP website at
http://www.cbp.gov and other methods of public distribution.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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