CLA-2-71:OT:RR:NC:N4:433
Eric W. Hansel
Corporate Customs Specialist
C.H. Powell Company
478 Wando Park Blvd.
Mt. Pleasant, SC 29464
RE: The tariff classification of an ear piercing cassette from China.
Dear Mr. Hansel:
In your letter dated April 13, 2012, on behalf of Hallmark-Sweet Inc., you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
The ear piercing cassette is designed to be used with the Inverness 2000 Ear Piercing Instrument – commonly known as an ear piercing gun. The cassette is a plastic container that upon opening is divided into two sterilized compartments. Each of the compartments, have a cartridge containing a sterilized earring and a patented clutch, housed in a plastic body. Included within the cassette are two disposable hygienic cleansing towelettes. Literature indicates that Inverness earrings are available in 14/18kt yellow and white gold, titanium, palladium plate and 24kt gold plate over surgical steel. These earrings are available in an assortment of styles, both in pairs and singles. All styles have similar posts to regular pierced earrings except with a sharpened point, in which the patented clutch shields one from the tapered point.
Along with the sample, two bills of materials, identifying two styles of earrings, were provided with the ruling request. The bill of materials indicates that item number 018IN2-10C: is a 4mm ball set in a post of medical stainless steel, having a smooth rounded clutch made of medical stainless steel, housed in a plastic cartridge. The bill of materials indicates that item number 018IN2-54C: is a 3mm tiff.cz, set in a post of medical stainless steel, having a smooth rounded clutch made of medical stainless steel, housed in a plastic cartridge. Item number 018IN2-10C does not contain any precious or semiprecious stones, while item number 018IN2-54C contains a 3mm Cubic Zirconia (CZ) – a synthetic {simulated} diamond.
Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3(b), item number 018IN2-10C (4mm ball) is composed of different components (plastic, metal, paper, etc.) and is therefore considered a composite good. Regarding the essential character of composite goods, the Explanatory Notes (ENs) to GRI 3 (b) (VIII) of the HTSUS 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 respect to item number 018IN2-10C, the essential character of this item is imparted by the stainless steel post with attached metal ball, as this component not only forms the attractive visible side of the earring, but also provides the initial piecing allowing one to wear such an item for personal adornment. Accordingly, this item is classified as imitation jewelry of base metal in subheading 7117.19, HTSUS.
Legal Note 11 to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) states: “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.” Further clarified, Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71, provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, pendants, pins, and the like – not incorporating natural and cultured pearls, precious and semiprecious stones, nor precious metal or metal clad with precious metal, except as minor constituents.
In respect to item number 018IN2-54C, the item cannot be classified as imitation jewelry in heading 7117, as it contains a CZ, simulated diamond. The synthetic (simulated) diamond is categorized under precious gemstones. Accordingly, this item is classified as precious jewelry in subheading 7116.20, HTSUS.
The applicable subheading for item number 018IN2-10C, 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 item number 018IN2-54C, will be 7116.20.0580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious 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 rate of duty will be 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division