CLA-2-71:OT:RR:NC:N4:433
Francene Hinds
JAV International, Inc.
500 Ocean Avenue
East Rockaway, NY 11518
RE: The tariff classification of earrings from China.
Dear Ms. Hinds:
In your letter dated August 20, 2010, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Samples have been provided for four styles of drop earrings: GEJ832, GEJ848, GEJ842 and GEJ838. A photograph has been provided for a fifth style of drop earrings: GEJ853. All five styles of drop earrings are made from castings [settings] of base metal, with colored plastic and/or acrylic ornaments. Specifications have been provided for the five styles of earrings which indicate that the metal makes up the greater part of the earrings’ weight.
The subject earrings are composed of different components [base metal, plastic, and acrylic] and are considered composite goods. Regarding the essential character of the earrings, the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (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. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the base metal component imparts the essential character to the goods.
See New York Rulings: N053118 dated March 25, 2009; N053159 dated March 27, 2009; N057106 dated April 27, 2009; N100814 dated April 27, 2010; and N117480 dated August 9, 2010, in which the essential character for the jewelry pieces was determined by the base metal castings and settings that provided the support and form onto which decorative ornaments were placed.
The applicable subheading for the five pairs of drop earrings, 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division