CLA-2-71:OT:RR:NC:N4:433
Brenda Bodnar
JAG Footwear, Accessories and Retail Corporation
Director, Corporate Customs Compliance
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of earrings from China.
Dear Ms. Bodnar:
In your letter dated September 14, 2010, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Sample 112 (item 121780202) is a pair of open hoop earrings composed of base metal, with decorative plastic beads on each earring and one metal box-like ornament on each earring. Each earring features a curved metal wire strung with nine clear plastic beads and one metal box-like ornament. Specifications provided describe the weight of the plastic to be 11.72 grams and the base metal to be 3.22 grams, for a total weight of 14.94 grams. These earrings will be sold mounted to a square blister card, with the logo Nine West.
The open hoop earrings are composed of different components [metal and plastic] and are considered a composite good. Regarding the “essential character” of the earrings, the Explanatory Notes to 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. It is our opinion that the essential character for the earrings is imparted by the base metal hoops, in that the visible curved metal wire on each earring provides the structure and shape for the earrings, onto which the decorative plastic beads and metal box-like ornaments are attached. Accordingly, the classification of the earrings is imitation jewelry of base metal.
The applicable subheading for the earrings will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plaited 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,
Robert B. Swierupski
Director
National Commodity Specialist Division