CLA-2-71:OT:RR:NC:N4:433
Emily Lam
Logistics Department
Marc Jacobs International
72 Spring Street, 3rd Floor
New York, NY 10012
RE: The tariff classification of necklaces and bracelets from China.
Dear Ms. Lam:
This letter replaces the ruling letter we sent to you under file number N222256 issued on June 27, 2012, in which, style numbers M5122302 and M5122303, were misdescribed within the essential character analysis paragraphs as necklaces, when in fact, they were bracelets.
In your letter dated June 19, 2012, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Style Number, M5122299, is described as a Marc by Marc Jacobs, Titina Necklace. The necklace is composed of metal functional and hybrid (functional as well as decorative) jewelry findings, and decorative glass jewelry findings. The following base metal findings are: (1) one ribbon/brass (side, bow ornament) casting, (2) twelve ball cap brass castings, (3) two bar zinc castings, (4) seventy-four, 7mm round zinc castings, (5) one brass (L) SSR, and (6) one brass logo tag. The following decorative glass findings are: (1) seventy-four glass gemstones, (2) one hundred-twenty-two (thirty-four {dark brown} round 10mm, thirty-eight {gold} round 8mm, and fifty {gray} round 8mm) glass pearls, and (3) two trapezoid glass ornaments and one baguette forming the bow ornament. This item is plated in Brass OX – Oxidized Brass. Inspection of the material data spreadsheet indicates that the total value of the metal components (not including the plating cost) is less than the total value for the glass components. No material breakdown by weight was provided.
Style Number, M5122300, is described as a Marc by Marc Jacobs, Double Stranded Necklace. The necklace is composed of metal functional and hybrid (functional as well as decorative) jewelry findings, and decorative glass jewelry findings. The following base metal findings are: (1) one ribbon/brass (side, bow ornament) casting, (2) eight ball cap brass castings, (3) one bar zinc casting, (4) forty, 7mm round zinc castings, (5) one brass (M) SSR, and (6) one brass logo tag. The following decorative glass findings are: (1) forty glass gemstones, (2) fifty-three, 7.5mm dark brown, glass pearls, and (3) two trapezoid glass ornaments and one baguette forming the bow ornament. This item is plated in Brass OX – Oxidized Brass. Inspection of the material data spreadsheet indicates relatively insignificant total value differences between the metal (not including the plating cost) components and the glass components. No material breakdown by weight was provided.
Style Number, M5122302, is described as a Marc by Marc Jacobs, Titina Bracelet. The bracelet is composed of metal functional and hybrid (functional as well as decorative) jewelry findings, and decorative glass jewelry findings. The following base metal findings are: (1) one ribbon/brass (center, bow ornament) casting, (2) twelve ball cap brass castings, (3) two bar zinc castings, (4) twenty-two, 7mm round zinc castings, (5) one brass (L) SSR, and (6) one brass logo tag. The following decorative glass findings are: (1) twenty-two glass gemstones, (2) thirty-one, dark brown (nine round 10mm and twenty-two round 8mm), glass pearls, and (3) two trapezoid glass ornaments and one baguette forming the bow ornament. This item is plated in Brass OX – Oxidized Brass. Inspection of the material data spreadsheet indicates that the total value of the metal components (not including the plating cost) is significantly higher than the total value for the glass components. No material breakdown by weight was provided.
Style Number, M5122303, is described as a Marc by Marc Jacobs, Bow Bracelet. The bracelet is composed of metal functional and hybrid (functional as well as decorative) jewelry findings, and decorative glass jewelry findings. The following base metal findings are: (1) one ribbon/brass (center, bow ornament) casting, (2) four ball cap brass castings, (3) two bar zinc castings, (4) nine, 7mm round zinc castings, (5) one brass (M) SSR, and (6) one brass logo tag. The following decorative glass findings are: (1) nine glass gemstones, (2) eleven, 7mm gold, glass pearls, and (3) two trapezoid glass ornaments and one baguette forming the bow ornament. This item is plated in Brass OX – Oxidized Brass. Inspection of the material data spreadsheet indicates that the total value of the metal components (not including the plating cost) is significantly higher than the total value for the glass components. No material breakdown by weight was provided.
Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3(b), style numbers: M512229 (necklace), M5122300 (necklace), M5122302 (bracelet) and M5122303 (bracelet) are composed of different components (metal and glass), and are therefore considered composite goods. The Explanatory Notes to the HTSUS, at 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 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. The Court in its essential character analysis, drawn from former Court decisions, viewed the physical samples, and considered: the name and other recognized names of the articles; the invoice and catalog descriptions; the quantity, bulk and size of the articles; the use of the articles; ordinary common sense; and the attribute which strongly marks or serves to distinguish what the article is – indispensible to the structure, core or conditions of the article. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide whether the metal or glass components impart the essential character to each of the jewelry pieces.
For the M5122299, Titina Necklace: physical viewing and handling of the sample, and the material data spreadsheet, indicates that the sheer number of glass components (pearls and gemstones) far exceeds that of the metal components; that the mass and size of the pearls recess that of the metal castings used to set the glass gemstones; that the cost of the glass components exceeds that of the metal components; and that the general appearance of the item gives the impression of a multicolor, pearl necklace, adorned with a glass gemstone ornament, fashioned against a backdrop of glass gemstones set in metal castings. Accordingly, the essential character of the Titina Necklace is imparted by the glass components.
For the M5122300, Double Stranded Necklace: physical viewing and handling of the sample, and the material data spreadsheet, indicates that the sheer number of glass components (pearls and gemstones) far exceeds that of the metal components; that the mass and size of the pearls recess (although to a lesser extent than the M5122299, necklace) that of the metal castings used to set the glass gemstones; that the cost of significant glass components (pearls and gemstones) exceeds that of significant metal components (castings used to set the glass gemstones, casting for the ornament, and the bar casting); and that the general appearance of the item gives the impression of a dark brown to almost blackish color, pearl necklace, adorned with a glass gemstone ornament, fashioned against interspersed glass gemstones set in metal castings. Accordingly, the essential character of the Double Stranded Necklace is imparted by the glass components.
For the M5122302, Titina Bracelet: physical viewing and handling of the sample, and the material data spreadsheet, indicates that the number of glass components (pearls and gemstones) exceeds that of the metal components; that the mass and size of the pearls recess that of the metal castings used to set the glass gemstones; that the cost of the glass components is less than that of the metal components, however, the cost of significant glass components (pearls and gemstones) nearly equals that of significant metal components (castings used to set the glass gemstones, casting for the ornament, and the bar castings); and that the general appearance of the item gives the impression of a dark brown to almost blackish color, pearl bracelet, adorned with a glass gemstone ornament, fashioned against a backdrop of glass gemstones set in metal castings. Accordingly, the essential character of the Titina Bracelet is imparted by the glass components.
For the M5122303, Bow Bracelet, physical viewing and handling of the sample, and the material data spreadsheet, indicates that the bow ornament is indicative of the name of the article; that the number of glass components (pearls and gemstones) exceeds that of the metal components; that the mass and size of the pearls recess that of the metal castings used to set the glass gemstones; that the cost of the glass components is less than that of the metal components; that the size and mass of the glass ornament, along with the glass pearls and gemstones, offsets the value attribute of the cost of the metal components; and that the general appearance of the item gives the impression of a gold color, pearl bracelet, highly adorned with a glass gemstone ornament, fashioned against a backdrop of glass gemstones set in metal castings. Accordingly, the essential character of the Bow Bracelet is imparted by the glass components.
The applicable subheading for the M5122299 (Titina Necklace), the M5122300 (Double Stranded Necklace), the M5122302 (Titina Bracelet), and the M5122303 (Bow Bracelet), will be 7117.90.9000, 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: 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,
Thomas J. Russo
Director
National Commodity Specialist Division