CLA-2-71:OT:RR:NC:N4:433
Regina Woody
International Department Manager
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of jewelry findings from China and India.
Dear Ms. Woody:
In your letter dated February 16, 2015, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item 126722 is the JEWELRY shoppe™ FINDINGS, “Long Ornate Headpin-Heart.” The item is sold 4 to a retail package. Beads are slid onto the shank of the pin, of which the formed heart at the end of the pin keeps them from falling off. The metal is then bent or twisted to form loops or dangles which can be attached to earrings, bracelets, necklaces and other items. The headpin-heart is 2¾ inches long. Company provided information indicates that the long ornate head-pin heart is composed of 50% brass, 47% tin and 3% aluminum, and that the cost of the brass exceeds that of the tin and aluminum.
Item 912240 is the JEWELRY shoppe™ FINDINGS, “Stardust Crimp Cover.” The item is sold 10 to a retail package. Each crimp cover is designed to be placed over a crimp and then closed with a pair of pliers, and measures ¼ inch in diameter. Company provided information indicates that stardust crimp cover is composed of 98% brass and 2% silver plating.
The applicable subheading for the Long Ornate Headpin-Heart and Stardust Crimp Cover 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 133082 is the JEWELRY shoppe™ FINDINGS, “Large 3 Strand Hook Clasp.” Company provided information indicates that the large 3 strand hook clasp is composed of over 60% copper and lesser amounts of other metals such as iron, tin, nickel, aluminum, zinc and lead. This item is an identical pair of linked jewelry findings, which is sold 1 to a retail package.
The applicable subheading for the Large 3 Strand Hook Clasp will be 8308.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like and parts thereof, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods of other made up articles ….: Other, including parts: Other.” The rate of duty will be 2.7% ad valorem.
Item 911115 is the JEWELRY shoppe™ FINDINGS, “Ornate 3 Strand Spacer Bar.” The item is sold 4 to a retail package. This item is commonly referred to as “spacer beads, 3 hole spacer bars” or “slider spacer beads.” Company provided information indicates that ornate 3 strand spacer bar is composed of 90% zinc, 4% bluestone, 4% copper and 2% silver, and that the cost of the zinc exceeds that of the bluestone, copper and silver.
You suggest classification in heading 7419, HTSUS, as “Other articles of copper,” for the ornate 3 strand spacer bar, however, two Legal Notes to Chapter 71, HTSUS, prevent the item from being classified within such said provision. Legal Note 1 (b) to Chapter 71, HTSUS, states: Subject to note 1 (a) of section VI and except as provided below, all articles consisting wholly or partly of precious metal or metal clad with precious metal are to be classified in this chapter. Legal Note 5 to Chapter 71, HTSUS, states in pertinent part at: (a) an alloy containing 2 percent or more, by weight, of platinum is to be treated as an alloy of platinum, (b) an alloy containing 2 percent or more, by weight, of gold but no platinum, or less than 2 percent, by weight, of platinum, is to be treated as an alloy of gold, and (c) other alloys containing 2 percent or more, by weight, of silver are to be treated as alloys of silver. Since the ornate 3 strand spacer bar is composed of an alloy metal containing 2% silver, it is classifiable within heading 7113, HTSUS.
The applicable subheading for the Ornate 3 Strand Space Bar will be 7113.11.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with precious metal: Other: Valued not over $18 per dozen pieces or parts; Other.” The rate of duty will be 13.5% ad valorem.
Item 250035 is the “Licorice Owl Slider.” The item is sold 2 to a retail package. Each licorice owl slider measures approximately ¾-inch by ¼-inch, and has an oval ring attached to its backside. The oval ring measures approximately ½-inch in width. Company provided information indicates that each licorice owl slider is composed of 100% zinc.
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.
We are not in agreement that the licorice owl slider, composed of 100% zinc, should be classified in heading 7907 of the HTSUS, which provides for “Other articles of zinc.” With definition in context, it is the position of this office that the licorice owl slider is similar (akin) to a pendant or charm, but rather than vertically hanging down as most pendants and charms do, the merchandise concerned is primarily designed for hanging horizontally across a necklace or bracelet. Unlike typical beads, the hole to the licorice owl slider is not small, and more importantly does not perforate through the owl’s body. Accordingly, we find that the licorice owl slider falls to the class or kind of goods to be considered articles of imitation jewelry, heading 7117, HTSUS. See New York rulings: N256927 dated October 1, 2014 and N258807 dated November 21, 2014.
The applicable subheading for the Licorice Owl Slider will be 7117.19.9000, 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/.
Articles classifiable under subheadings 7117.19.9000, 8308.90.9000 and 7113.11.2080 HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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