CLA-2-71:OT:RR:NC:N4:433
Darlene Irish
Import Department
Talbots Import LLC
1 Talbots Drive
Hingham, MA 02043
RE: The tariff classification of jewelry from China.
Dear Ms. Irish:
In your letter dated April 7, 2010, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Style number 02065001, is described as a plated base metal necklace, with nine glass stones and twenty-six epoxy stones. The cost of the base metal is $6.66; the cost of the glass stones is $4.20; and the cost of the epoxy stones is $1.24. This necklace is composed of metal chain links; metal settings that house each of the stones, metal connecting rings, metal lobster clasp, and a metal hang tag (charm) with the capital letter T for Talbots.
Style number 02065003, is described as a plated base metal necklace, with thirty-one multi colored epoxy stones. The cost of the base metal is $9.90 and the cost of the glass stones is $2.40. This necklace is composed of metal chain links; metal settings that house each of the stones, metal connecting rings, metal lobster clasp, and a metal hang tag (charm) with the capital letter T for Talbots.
Style number 02065066, is described as a multi charm necklace. This necklace is composed of base metal chain links; charms of acrylic pearls, mother of pearl beads, tin pineapples, and zinc flowers; acrylic blue and green stones, and a metal hang tag (charm) with the capital letter T for Talbots. Provided cost data indicates that the value of the metal predominates over that of the acrylic pearls and stones.
Style number 02065092, is described as a plated tin ring with acrylic pearls. This ring is composed of base metal, and has a diamond dotted pattern with eleven acrylic pearls mounted onto the top surface.
Style number 02065044, is described as a textile and plastic pearl necklace. The cost of the ribbon is $1.34; the cost of the plastic pearls is $1.28; and the cost of the brass metal hang tag is $0.09. This necklace is composed of textile ribbon made from 100% woven polyester, has two sizes of plastic pearls strung through the ribbon, and has a metal hang tag (charm) with the capital letter T for Talbots. Emphasis is placed on the larger plastic beads strung next to the smaller plastic beads, in a repetitive pattern, with the larger beads adorning the top surface of the ribbon, while the smaller beads travels the underside of the ribbon.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the 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.
GRI 3(b), in pertinent part, provides that composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character. EN VIII to GRI 3(b) explains that "[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods."
There have been several court decisions on "essential character" for purposes of GRI 3(b). Recent court decisions on essential character for 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods for determining essential character. See, Conair Corp. v. United States, 29 C.I.T. 888 (2005); Structural Industries v. United States, 360 F. Supp. 2d 1330, 1337-1338 (CIT 2005); and Home Depot USA, Inc. v. United States, 427 F. Supp. 2d 1278, 1295-1356 (CIT 2006), aff’d 491 F.3d 1334 (Fed. Cir. 2007).
Style number 02065011 (necklace) is composed of different components [metal: chain links, settings, connectors, clasp, and charm, as well as glass stones and epoxy stones] and is considered a composite good. Regarding the essential character of the necklace, we find that the base metal imparts the essential character to the good, in that the metal chain and its settings provides the structure to the necklace and the mountings onto which decorative glass and epoxy stones are placed. Accordingly, classification of the necklace is imitation jewelry of base metal.
Style number 02065003 (necklace) is composed of different components [metal: chain links, settings, connectors, clasp, and charm, as well as multi colored epoxy stones] and is considered a composite good. Regarding the essential character of the necklace, we find that the base metal imparts the essential character to the good, in that the metal chain and its settings provides the structure to the necklace and the mountings onto which decorative multi colored epoxy stones are placed. Accordingly, classification of the necklace is imitation jewelry of base metal.
Style number 02065066 (necklace) is composed of different components [metal: chain links, settings, connectors, clasp, and charms, as well as acrylic pearls, mother of pearl beads, and acrylic blue and green stones] and is considered a composite good. Regarding the essential character of the necklace, we find that the base metal imparts the essential character to the good, in that the metal chain and its settings provides the structure to the necklace and the mountings onto which decorative acrylic pearls, acrylic stones, and metal charms are placed. Cost data indicates that the metal accounts for a majority of the cost. Physical handling of the sample indicates that the metal is the bulk of the weight of the necklace. Accordingly, classification of the necklace is imitation jewelry of base metal.
Style number 02065092 (ring) is composed of different components [base metal and acrylic pearls] and is considered a composite good. Regarding the essential character of the ring, we find that the base metal imparts the essential character to the good, in that the ring’s setting provides the structure and shape of the ring onto which decorative acrylic pearls are placed. Accordingly, classification of the ring is imitation jewelry of base metal.
Style number 02065044 (necklace) is composed of different components [ribbon of 100% woven polyester, plastic pearls of two different sizes, and a metal charm] and is considered a composite good. Regarding the essential character of the necklace, we find that the strung plastic beads of large and small size traveling along the ribbon in a top to bottom pattern imparts the essential character to the necklace. The beads form a substrate onto which a ribbon flows in and out of, and without the beads the good is only a ribbon. Accordingly, classification of the textile and plastic beaded necklace is imitation jewelry of plastic.
The applicable subheading for the jewelry made from base metal, Style 02065001, Style 02065003, Style 02065066 and Style 02065092, 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.
The applicable subheading for the textile and plastic pearl necklace, Style 02065044, valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ‘Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other; Of plastic.” The rate of duty will be free.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division