CLA-2-71:OT:RR:NC:N4:433
Emily Lam
Logistics Department
Marc Jacobs International
72 Spring Street, 3rd Floor
New York, NY 10012
RE: The tariff classification of a ring from China.
Dear Ms. Lam:
In your letter dated November 15, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Style Number, M5131016, is described as the Marc by Marc Jacobs, Antoine Ring. The ring is composed of an ornate, etched like, brass casting, containing twenty faceted glass gemstones, and one large size, center, faceted trapezoid plastic gemstones. The band and the underlying structure of the ring have an etched like appearance, while the visual surface of the ring has twenty faceted glass gemstones placed within identical etched like settings that surround a center, faceted trapezoid, plastic gemstone. The item is plated in Argento (metallic silver).
A label attached to the ring appears to indicate the name of the ring, Hematite, which is a mineral, colored black to steel or silver-gray, brown to reddish brown, or red – in this case the metal casting reflects silver to gray in color. Inspection of the material data spreadsheet, along with the physical handling the sample, indicates that the total value of the metal (not including the plating cost) is appreciably higher than the total value of the glass and plastic gemstones, taken separately or combined; the weight of the metal is significantly higher than the glass and plastic gemstones, taken separately or combined; and the plating is approximately 23.66% of the total cost of the ring.
In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above.
The “Antoine Ring” is composed of different components (base metal, glass and plastic), and is considered a composite good. The Explanatory Notes 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.
Although, the base metal casting (underside and top view) is for the most part obscured when worn on the hand, we cannot dismiss the casting from our essential character analysis, as the majority of the ring’s bulk, size, weight and cost is directly attributed to the metal casting. It is not uncommon that the name of an item denotes its essential character, such as Hematite, which describes the metallic color of the large, ornate casting. The base metal casting provides the structure onto which the glass gemstones and plastic gemstone are placed, and clearly contributes to the decorative appearance of the ring. Upon careful consideration of the totality of these factors, one would find that we have a base metal ring ornamented in round glass gemstones, surrounding a center trapezoid plastic gemstone. Accordingly, the ring is classified as imitation jewelry of base metal in heading 7117, HTSUS.
The applicable subheading for Style Number, M5131016, Antoine Ring, 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,
Thomas J. Russo
Director
National Commodity Specialist Division