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 clip on earrings 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, M5131188, is described as the Marc by Marc Jacobs, Bubble Clip Ons. Each earring is composed of a solid brass casting attached to a brass clip on, plated in Argento (metallic silver), and has a 19mm (large size), round, green epoxy (plastic) gemstone. The earring is held to one’s ear by means of the plated, brass clip. When looking at the castings from a front view, the outer appearance of each earring reveals a metallic silver plated bezel encircling the green plastic gemstone. Inspection of the material data spreadsheet, along with the physical handling of the sample, indicates that the total value of the metal (not including the plating cost) is higher than the total value of the plastic gemstones, taken separately or combined; the weight of the metal is substantially more than the weight of the plastic gemstones, taken separately or combined; and the plating cost is significant in relation to the total cost of the earrings.
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 “Bubble Clip Ons” are composed of different components (base metal 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 castings are not the center focus points when looking at each clip on earrings, as compared to the large size, plastic gemstones, we cannot dismiss the castings, nor the clip on(s), from our essential character analysis, as the majority of the earrings volume, weight and cost are directly attributed to the metal castings and clip on(s). The base metal castings provide the structure onto which the large size, plastic gemstones are placed; the base metal clips allow the earrings to be held upon the person; and clearly, the smooth, polished, silver plated castings contribute to the decorative appearance of the earrings. Upon careful consideration of the totality of these factors, one would find, that, we have base metal earrings ornamented with a large size, round, plastic gemstones. Accordingly, the earrings are classified as imitation jewelry of base metal in heading 7117, HTSUS.
The applicable subheading for Style Number, M5131188, Bubble Clip Ons, 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