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 earrings from China.
Dear Ms. Pray:
In your letter dated March 26, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item N1102-Black, is a pair of eurowire (leverback) drop earrings. Each earring consists of a plated base metal eurowire; one 17 by 24.4 mm, squared bezel zinc casting; one 8 by 12 mm, squared bezel zinc casting; one 15 by 20 mm, squared acrylic (plastic) cabochon; and one 6 by 10 mm, faceted, squared epoxy (plastic) cabochon. The imitation gemstones appear to have either an “emerald cut” shape or a “radiant cut” (also known as a cut-cornered, rectangular or square) shape. The acrylic cabochon resembles black onyx and the epoxy cabochon resembles a faceted diamond. Company provided information pertaining to the material breakdown sheet indicates that the base metal castings cost more than the plastic imitation gemstones, while the plating costs are significant when compared against the cost of the base metal castings and plastic imitation gemstones.
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. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above.
The eurowire (leverback) drop earrings are composed of different components (base metal and plastic), and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), 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.
Although the base metal castings weigh more and cost more than the imitation plastic gemstones, without even factoring in the cost of the plating to the base metal castings, we cannot dismiss the visual impact of the large surface area of the black onyx imitation gemstone and faceted diamond imitation gemstone. The plating embellishes the visual aspects of the base metal castings, while only accenting the two ordinary and common castings that hold the imitation gemstones. These castings are not the center visual of the earrings, nor do these castings permeate throughout the decorative appearance of the earrings. Accordingly, the plastic imitation gemstones impart the essential character to the good.
The applicable subheading for the eurowire (leverback) drop earrings 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,
Thomas J. Russo
Director
National Commodity Specialist Division