CLA-2-71:OT:RR:NC:N4:433
Darlene Irish
Import Department
Talbots Import, LLC
1 Talbots Drive
Hingham, MA 02043
RE: The tariff classification of a coordinated necklace and pair of earrings from China.
Dear Ms. Irish:
In your letter dated July 11, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The coordinated necklace and pair of earrings are not packaged together and are not sold as a set.
Style number 33937787 is referred to as a bib necklace with faceted drops. The necklace consists of metal chain links, numerous base metal castings each holding one acrylic faceted imitation gemstone, and has a lobster clasp closure. Attached to the chain links are base metal connecting rings that connect the faceted imitation gemstone drops to the chain links, thus forming the bib style necklace. A partial material breakdown for the necklace indicates that the acrylic gemstones make up a greater percentage of the necklace than the base metal components, and that the acrylic beads cost more than the base metal components.
Style number 33937788 is referred to as faceted drops clustered earrings. The earrings consist of metal fishhooks, metal chain links and seven metal castings each holding one acrylic faceted imitation gemstone. Attached to the fishhooks are chain links to which the faceted imitation gemstone drops are attached, thus forming the earrings. A partial material breakdown for the earrings indicates that the acrylic gemstones make up a greater percentage of the earrings than the base metal components, and that the acrylic beads cost more than the base metal components.
The necklace and earrings are composed of different components (base metal and acrylic), 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.
In this case, the acrylic gemstones impart the essential character to the bib necklace with faceted drops, in that the cost of the imitation gemstones are significantly higher than the cost of the base metal components, and the size, quantity and volume of the imitation gemstones attracts one’s eye to the jewelry piece. This necklace has the overall appearance of imitation gemstone jewelry.
In this case, the acrylic gemstones impart the essential character to the faceted drops clustered earrings, in that the cost of the imitation gemstones are significantly higher than the cost of the base metal components, and the size, quantity and volume of the imitation gemstones attracts one’s eye to the jewelry piece. This pair of earrings has the overall appearance of imitation gemstone jewelry.
The applicable subheading for the necklace and earrings, sold separately, 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division