CLA-2-71:OT:RR:NC:N4:433
Esta Knipper, LCHB
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, FL 33605
RE: The tariff classification of jewelry findings from China, Taiwan and India.
Dear Ms. Knipper:
In your letter dated January 6, 2014, on behalf of Cousin Corporation America, you requested a tariff classification ruling. Samples were submitted.
Item CCA-001, are two bright silver colored cord ends made of cooper. At time of importation the cord ends are not attached to cords or chains. After importation cords are glued to the ends of these findings to create finished handmade jewelry pieces.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs for heading 7117, state in pertinent part the following: The heading also covers unfinished or incomplete articles of imitation jewellery (ear-rings, bracelets, necklaces, etc.), such as: (a) Semi-finished split rings, consisting of anodised aluminium wire, usually twisted or surface worked, whether or not fitted with a crude clasp, sometimes used as ear-rings without further working; (b) Ornamental motifs of base metal, whether or not polished, assembled by small links into strips of indefinite length. Further, the heading also excludes; … (b) Articles of heading 83.08 (buckles, buckle-clasps, clasps, hooks, eyelets, etc.). By observation of the physical samples, it is our opinion that the bright silver colored cord ends made of cooper do not form unfinished or incomplete pieces of jewelry. Consequently, the cord ends are not classified within the imitation jewelry provision of heading 7117, HTSUS.
Customs {CBP} has consistently followed the long-standing classification principle stated by the Supreme Court in United States v. Citroen, 223 U.S. 407, 414-15, 32 S. Ct. 259, 56 L.Ed. 486 (1911): … [t]he rule is well established that “in order to produce uniformity in the imposition of duties, the dutiable classification of articles imported must be ascertained by an examination of the imported article itself, in the condition in which it is imported.” Worthington v. Robbins, 139 U.S. 337,341, 35 L. Ed. 181, 182, 11 Sup. Ct. Rep. 581; Dwight v. Merritt, 140 U.S. 213, 219, 35 L. Ed. 450, 452, 11 Sup. Ct. Rep. 768; United States v. Schoverling, 146 U.S. 76, 82, 36 L. Ed. 893, 895, 13 Sup. Ct. Rep. 24; United States v. Irwin (C.C.A. 2d C.) 24 C.C.A. 349, 45 U.S. App. 746, 78 Fed. 799, 802. [Emphasis supplied.] As the bright silver colored cord ends are not attached to chains or cords, they fall to be classified in subheading 7419.99, HTSUS.
The applicable subheading for the bright silver colored cord ends made of cooper will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of copper: Other: Other: Other: Other; Other.” The rate of duty will be free.
Item CCA-002, are three 8x8 mm multi-colored acrylic (plastic) fancy cube drops. Each of the fancy cube drops has an attached cap which includes two lower rings, a bail and a connector pin, all made of zinc. The multi-colored fancy cube drops have the form of faceted, imitation gemstones. After importation the fancy cube drops are stated to be used for accentuating jewelry pieces or craft projects. A company provided material breakdown sheet, aggregated, indicates that the zinc caps cost more than the acrylic cubes and weigh more than the acrylic cubes, while the size, bulk and volume of the acrylic cubes are greater than the zinc caps; further, the cost of the acrylic cubes are appreciable in relation to the zinc caps.
Item CCA-003, are three 10 mm acrylic (plastic) pearl drops. Each of the pearl drops has an attached cap which includes two lower rings, a bail and a connector pin, all made of zinc. After importation the acrylic pearl drops are stated to be used for accentuating jewelry pieces or craft projects. A company provided material breakdown sheet, aggregated, indicates that the zinc caps cost more than the acrylic pearls and weigh less than the acrylic pearls, while the size, bulk and volume of the acrylic pearls are greater than the zinc caps; further, the cost of the acrylic pearls are appreciable in relation to the zinc caps.
Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the HTSUS 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 precious metal or metal clad with precious metal, except as minor constituents. Neither the Legal Notes to Chapter 71 of the HTSUS, nor the ENs to Chapter 71 of the Harmonized Commodity Description and Coding System, provide a meaning for the word {pendant}.
When terms are not defined in the HTSUS or the ENs to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). According to the Online Oxford English Dictionary, at 3, a {pendant} means; … (now) esp. a loosely hanging piece of jewellery worn on a chain around the neck; a necklace with such a piece of jewelry attached. It is our opinion that the multi-colored acrylic fancy cube drops and acrylic pearl drops, which, will be incorporated with other jewelry findings, fall within the meaning of a {pendant} as provided by our source dictionary.
The multi-colored acrylic fancy cube drops and acrylic pearl drops are composed of different components (metal and plastic) and are considered composite goods. 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.
We recognize for both items that the zinc caps cost more than the acrylic cubes or acrylic pearls, and in the case of the acrylic cubes, the zinc caps weigh more than the acrylic cubes. However, observation of the physical samples indicate for the multi-colored acrylic fancy cube drops and acrylic pearl drops, the pendants, that the size, bulk and volume of the imitation gemstones and pearls are substantial in nature to that of the zinc caps. For the zinc caps, only the bails and two lower rings of the caps are visual, while the pin connectors are obscured in the acrylic cubes and are not visible in the acrylic pearls. Overall the pendants have the outward appearance of dangling imitation gemstones or pearls made of plastic. Accordingly, the essential character of the multi-colored acrylic fancy cube drops and acrylic pearl drops is the plastic imitation gemstones and pearls.
The applicable subheading for the multi-colored acrylic (plastic) fancy cube drops and acrylic (plastic) pearl drops, having zinc caps, considered to be pendants, 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 plastics.” The rate of duty will be free.
Item CCA-005, are twelve silver tube slider beads made of copper. After importation the silver tube slider beads are stung on cord or chain for the creating of jewelry pieces or craft projects.
The applicable subheading for the silver tube slider beads, made of copper, will be 8308.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Clasps, frames with clasps, buckles ... beads and spangles of base metal.” 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division