CLA-2-71:RR:NC:2:233
Mr. Brian W. Ziha
Customs Express, Inc.
4500 Woodson Road
St. Louis, MO 63134
RE: The tariff classification of a jewelry belt from China.
Dear Mr. Ziha:
In your letter dated December 19, 2006, on behalf of Stars Design Group, you requested a tariff classification ruling.
The submitted sample is a belt consisting of a 100% iron chain measuring approximately 34” in length with a 100% polyester strip of fabric that is woven through the links of the chain. The ends of the fabric strip extend approximately 17” beyond the ends of the chain and serve as ties for the belt. For tariff classification purposes, the belt is considered an article of jewelry since it worn for adornment.
The subject jewelry belt is composed of different components and is considered a composite good. Regarding the essential character of the jewelry belt, the Explanatory Notes to 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 part that imparts the essential character to the composite good. In this case, the iron chain component imparts the essential character to the good.
Your sample is being returned as requested.
The applicable subheading for the jewelry belt 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.
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 http://www.usitc.gov/tata/hts/.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division