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 N1101-Black is a pair of clip on earrings. Each earring consists of a plated base metal clip; one half-bezel plated zinc casting; and one 17.7 by 9 mm cabochon, acrylic (plastic) imitation gemstone. Company provided information pertaining to the material breakdown spreadsheet indicates that the weight of the base metal clips and castings, taken together, is more than the weight of the plastic imitation gemstones; the cost of the plastic imitation gemstones is more than the cost of the base metal clips and castings, taken together; and the plating costs are more than the costs of the base metal clips and castings, taken together.
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 clip on earrings are composed of different components (base metal and plastic), and are considered composite goods. The Explanatory Notes (ENs) 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.
We recognize for the clip on earrings that the combined weight of the base metal clips and castings is more than the weight of the plastic imitation gemstones, and that the plating not only adds value to the cost of the base metal castings, but also ornaments the castings, particularly the visual surface areas. The only visual surface areas ornamented by the half-bezel plated castings are around the perimeter of the set gemstones. In view of the fact that the half-bezel plated castings are only visible around the perimeter of the imitation gemstones, the worth of the castings as a whole to the overall character of the earrings is diminished, as the exposed plated metal is minimal.
As the castings are ordinary and common, we cannot dismiss the size and volume of the plastic imitation gemstones, nor, that the good has the appearance of imitation gemstone earrings. Consequently, the essential character of the clip on earrings is imparted by the plastic imitation gemstones.
The applicable subheading for the clip on 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