CLA-2-71:OT:RR:NC:N4:433
Darren Yokopenic
Sr. Manager Import Compliance, LCB
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of earrings from China.
Dear Mr. Yokopenic:
In your letter dated October 17, 2011, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
HSN Item number 148174 is a pair of earrings composed of bronze, sterling silver and glass. The weight of the bronze is reported at 13.5gm, the weight of the sterling silver is reported at 0.35gm, and the weight of the glass is reported at 10.65gm. The cost of the glass exceeds that of the bronze and silver, either individually or taken together. This item has the appearance of a sunflower petal, of which the circular bronzed center is surrounded by another circle of glass radiating outwards in the form of prisms; both the inner circle and the middle circle are encased in an outer circle (rim) composed of bronze. Additional information furnished, indicates that the only portion of the earrings to be composed of silver (plated in bronze) are the posts and clutches located on the non-visible side of the earrings.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 71, heading 7117, Imitation jewelry, exclude from its provision articles of jewelry containing precious metal or metal clad with precious metal (except as plating or as minor constituents), natural or cultured pearls, and/or precious and semi-precious stones. A visual inspection of the items, along with the weight of the silver, indicates that the silver posts and clutches are of minor constituents, in that the jewelry findings are not visible, negligible in weight and bulk, and do not add to the embellishment of the earrings. As such, the earrings are classified in heading 7117, HTSUS – the provision for Imitation jewelry.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the HTSUS, the earrings are composed of different components (bronze, silver and glass), and are therefore considered composite goods. Regarding the essential character of the barrier, the Explanatory Notes (ENs) to GRI 3 (b) (VIII), 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 glass imparts the essential character to the earrings, as the glass prisms significantly cost more than the two metals, draws one’s eye from the bronzed center all the way out to rim, and has an ornate refracting ridged surface. Accordingly, these earrings will be classified as imitation jewelry of glass.
The applicable subheading for the earrings, will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Other: 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