CLA-2-71:OT:RR:NC:N4:433
Maria E. Julia
International Trade Analyst
Ann, Inc.
7 Times Square
New York, NY 10036
RE: The tariff classification of a necklace from India.
Dear Ms. Julia:
In your letter dated February 21, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Style number 310892 is described as a “tassel style necklace.” According to the specification worksheet the necklace consists of the following components: (1) silk satin, (2) brass metal cap beads, (3) brass metal round beads, (4) brass metal jump rings, (5) wood beads, (6) glass seed beads, (7) silk pom-pom lace, and (8) stretch thread. A visual of the sample indicates a non-clasp, multi-segmented necklace with the upper-end going around the neck and flowing over the shoulders composed of numerous brass metal cap beads; partitioned on both sides by silk woven fabric; partitioned again on both sides by brass metal cap beads; further partitioned at the bottom by silk woven fabric; having three sections of tassel like beads dangling from different points along the necklace. The tassel like beads (although containing no threads or cords or the like) are composed of underlying wood covered over in silk pom-pom lace, having either attached seed beads or attached seed beads with brass metal round beads.
The subject “tassel style necklace” cannot be classified in accordance with the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), at GRI 1, by the terms of the headings and any relative section and chapter notes. No one heading covers the necklace, nor does the Chapter 71, HTSUS, exclusion for goods of section XI (textile and textile articles) apply to the mixed or composite nature of the necklace. As such, we find, the goods are prima facie classifiable in heading 6217, HTSUS, (other made up clothing accessories) and heading 7117, HTSUS, (imitation jewelry).
Under the GRIs to the HTSUS, at GRI 3 (b), the “tassel style necklace” is composed of different components (metal, silk, glass, etc.), and is considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good.
The Explanatory Notes (ENs) 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. We recognize that the silk woven fabric cost more than the brass metal cap beads, while the length of the brass metal cap beads appears to moderately exceed that of the silk woven fabric and the weight of the brass metal cap beads exceeds that of the silk woven fabric. Consequently, we are of the opinion that no essential character for the necklace can be found as the brass metal cap beads and the silk woven fabric, are both largely needed, in the forming of the jewelry piece.
GRI 3 (c) is implicated at the heading level of the HTSUS, as well as GRI 6 at the subheading level of the HTSUS. Accordingly, heading 7117 (imitation jewelry) occurs last over heading 6217 (other made up clothing accessories). The “tassel style necklace” is therefore classified as imitation jewelry of heading 7117, HTSUS. At the subheading level using GRI 6, in conjunction with GRI 3 (b), we find no essential character for the necklace. Falling to GRI 6 using GRI 3 (c), the three sections of tassel like beads merely ornament the necklace, and therefore do not equally merit consideration in the subheadings of heading 7117, thus resulting in the silk woven fabric falling last in the subheadings of heading 7117, HTSUS.
The applicable subheading for the “tassel style necklace,” 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