CLA-2-71:OT:RR:NC:N4:433
Janet Pendris
Hampton Direct Inc.
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a necklace from China.
Dear Ms. Pendris:
In your letter dated 14, 2010, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item 38570 is described as a pink flower necklace. The seventeen inch necklace is composed of a chain made from copper with imitation rhodium plating, having a lobster clasp, while the pendant is composed of a casting made from stannum (obsolete name for tin) that features an enameled pale pink starburst flower, with an imitation diamond stone at its center surrounded by nine smaller imitation diamond stones. The imitation diamond stones are made from glass. Each of the seven pink petals is encased within the tin casting.
The subject necklace is composed of different components [base metal (copper chain/tin pendant), glass, and enamel] and is considered a composite good. Regarding the essential character of the necklace, 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.
In this case, the tin casting component imparts the essential character to the necklace, in that the casting, which is hung from a copper plated chain, provides the support, structure and form onto which the decorative glass enameled pink petals with a center surrounded by glass diamonds are affixed. See New York Ruling N120152 dated September 9, 2010.
The applicable subheading for the base metal, pink flower necklace, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (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/.
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