CLA-2-71:OT:RR:NC:N4:433
Sandy Pray Corporate Customs Compliance Manager JAG Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle Bristol, PA 19007
RE: The tariff classification of an imitation pearl necklace from China.
Dear Ms. Pray:
In your letter dated March 16, 2011, you requested a tariff classification ruling. As requested, the sample provided will be returned to you.
Sample A2501 (Item 60107949-D60) is an imitation pearl necklace consisting of plastic pearls strung on cord. There are textile ribbons at each end of the strand, secured by a type of Charlotte crimp (clam shell crimp). The textile ribbon serves as the closure for the necklace, wherein a wearer will tie the two ribbons together once around their neck. The cord upon which the pearls are strung is not visible when the necklace is being worn, as there are 24 large size plastic pearls traveling along the entire length of the cord. This item is marketed and sold under the AK (Anne Klein) brand name.
The subject necklace is composed of different components (plastic, textile, metal) and is considered a composite good. Regarding the essential character of the necklace, the Explanatory Notes to GRI 3 (b) (VIII) to the Harmonized Tariff Schedule of the United States (HTSUS) 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 plastic pearls impart the essential character to the necklace, in that the pearls are highly visible and the most significant design element of the necklace. While the textile ribbon serves a utilitarian function as the article’s means of closure, it is the 24 large size pearls that serve to provide the ornate design to the item. Furthermore, based on the specification sheets you have provided, the weight and value of the plastic pearls far exceeds that of the other materials combined. See New York Ruling N100814 dated April 27, 2010.
The applicable subheading for the imitation pearl necklace will be 7117.90.7500, 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: 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 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