CLA-2-71:OT:RR:NC:N4:463
Joshua Swift
Director, Imports
Bernardo Mfg.
54 Taylor Drive
Rumford, RI 02916
RE: The tariff classification of a necklace with gemstones from China.
Dear Mr. Swift:
In your letter dated May 1, 2019, you requested a tariff classification ruling and provided us with descriptive literature and a sample.
The necklace, the subject of this ruling, is a 20 inch necklace with 5 shorter extension chains ranging from approximately 1 to 4 inches in length hanging from a zinc casting with a mounted plastic imitation gemstone. At the tip of each extension chain is an additional zinc casting, each one mounted with a plastic imitation gemstone.
You request classification of the subject merchandise in subheading 7117.90.7500, Harmonzied Tariff Schedule of the United States, (HTSUS).
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, this office will consider all facts as presented, assign weights to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above.
The instant necklace is composed of different materials (base metal and plastic) and is considered a composite good. The Explanatory Notes to the HTSUS, General Rules of Interpretation (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.
Information provided by the company indicates that the weight and cost of the base metal components exceed that of the plastic imitation gemstones. However, the base metal chain and castings, while heavier and more costly than the plastic imitation gemstones, are comparatively common and the majority of each casting is obscured with the exception of a bezel around the gemstones; as such, these base metal components do not impart the essential character to the earrings. This office is of the opinion that the size and aesthetic appeal of the plastic imitation gemstones impart the essential character to the necklace.
The applicable subheading for the instant necklace will be 7117.90.7500, 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.
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 https://hts.usitc.gov/current.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division