CLA-2-71:OT:RR:NC:N4:433
Mathew Samuel
Customs Compliance Specialist
Michaels Stores Procurement Company, Inc.
8000 Bent Branch Drive
Irving, Texas 75063
RE: The tariff classification of jewelry findings from China.
Dear Mr. Samuel:
In your letter dated August 28, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number 91707 is the Halcraft®, bead gallery®, “Amber Flower Slider.” The item consists of four base metal circular castings, with each casting centered in the shape of a flower (corolla). There are six marquise shaped, glass, faceted imitation gemstones that comprise the petals of the corolla with one circular shaped, glass, faceted imitation gemstone at its center. Surrounding and in between the corolla are numerous circular shaped, glass, faceted imitation gemstones. On the back-side of each slider, there are four round connecting rings, open ended loops, which can accept a string, chord or chain. It is stated that this item is for use in jewelry making. Company provided information, indicates that the base metal castings and glass imitation gemstones are equal in weight, while the cost of the base metal castings exceeds that of the glass imitation gemstones.
When terms are not defined in the Harmonized Tariff Schedule of the United States (HTSUS) or the Explanatory Notes (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), a “pendant” means: A jewel, bead, tassel, or the like, attached loosely to clothing, etc., so as to hang down as an ornament; an ornamental fringe (obs.); (now) esp. a loosely hanging piece of jewellery worn on a chain around the neck; a necklace with such a piece of jewellery attached. According to the Online Oxford Dictionary (American English), at 2, a “charm” means: A small ornament worn on a necklace or bracelet. By its very nature most charms hang down as ornaments similar to pendants. As such, we find that charms, like pendants, both fall into the class or kind of goods to be considered articles of jewelry for purposes of being classified in Chapter 71, HTSUS. According to the Online Oxford English Dictionary, at 3 (a) a “bead” means a small perforated body, spherical or otherwise, of glass, amber, metal, wood, etc., used as an ornament, either strung in a series to form a necklace, bracelet, etc., or sewn upon various fabrics.
Further, we need to define the term “jewelry findings” as the HTSUS and the ENs are silent as to its meaning. The Guyot Brothers Company, Inc. (GBC), online ‘Jewelry Findings Glossary of Terms’ provides: [Findings] the tools and materials used by an artisan; [Jewelry Findings] the component parts or materials used in making a piece of jewelry; [Functional Jewelry Findings] the component parts or materials used in making a piece of jewelry that serve a mechanical function such as attaching, joining, linking – examples of functional jewelry findings include pin backs, catches, posts, omega clips, and screw backs; [Decorative Jewelry Findings] the component parts or materials used in making jewelry that provides the beauty of the piece, such as charms, filigrees and festoons; [Hybrid Jewelry Findings] the component parts or materials used in making a piece of jewelry that serve a mechanical function such as attaching, joining, linking, but due to their nature lend themselves to becoming decorative findings as well – examples of hybrid jewelry findings include beaded caps, bracelet links, and locket bails.
Legal Note 11 to Chapter 71 in conjunction with Legal Note 9 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (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. The word “charm” is a common type of jewelry piece, and therefore will be included within the list of exemplars provided above. With limited exception, beads are generally not considered pendants and/or charms, however, Trollbeads are one of those exceptions, and recognized as charms to be worn on necklaces or bracelets.
It is a long standing Customs (CBP) practice that merchandise is classified in its condition as imported. By examination of the four amber flower sliders, we find they are not beads as the merchandise concerned is not perforated or pierced through; there is no center cavity. The merchandise concerned is akin to pendants and/or charms that can hang down vertically and horizontally from a cord, string or chain, thereby providing the decorative ornamentation to necklaces and bracelets. Also, the merchandise concerned is both a decorative jewelry finding and a hybrid jewelry finding as defined by the GBC, Jewelry Findings Glossary of Terms, in that, they provide jewelry pieces with their ornamentation, while also allowing for the connecting together of other jewelry findings for purposes of creating more elaborate pieces of jewelry. Accordingly, we find that the amber flower sliders are of the class or kind of good to fall within the meaning of pendant and/or charm, and therefore the merchandise concerned is classifiable in the imitation jewelry provision of heading 7117, HTSUS.
The amber flower sliders are composed of different components (i.e., metal and glass), 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.
In this case, we are of the opinion that the glass imitation gemstones of the amber flower sliders impart the essential character to the merchandise concerned, for the glass imitation gemstones are neither de minimis nor negligible in cost to the base metal castings, and moreover, the base metal casting cannot be seen over the blanketing coverage by quantity and volume of the glass imitation gemstones. Overall the sliders have the appearance of glass imitation gemstone pendants and/or charms.
The applicable subheading for the Halcraft®, bead gallery®, “Amber Flower Slider” will be 7117.90.9000, 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: 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division