CLA-2-71:OT:RR:NC:N3:433
Christine Ferri
Purchasing Manager
Sequin LLC
234 W. 39th Street
New York, NY 10018
RE: The tariff classification of earrings from China.
Dear Ms. Ferri:
In your letter dated February 17, 2014, you requested a tariff classification ruling. Photos and material breakdowns per style number were provided.
Style number E11644BKGL is a pair of acrylic, black faceted teardrop earrings on zinc castings plated in gold color. Per earring, there are two clusters of teardrops that dangle from a fishhook, of which the smaller cluster has five, acrylic, black faceted teardrops and the larger cluster has thirteen, acrylic, black faceted teardrops. The smaller cluster has five decorative base metal jewelry findings placed amongst the cluster of acrylic imitation gemstones, while the larger cluster has twenty-two decorative base metal jewelry findings placed amongst the cluster of acrylic imitation gemstones. Company provided information indicates that the metal castings weigh considerably more than the acrylic imitation gemstones, the cost of the acrylic imitation gemstones is appreciable (large enough to be noticed) compared against the metal castings, and that the two earrings together have thirty-six acrylic imitation gemstones, thirty-six castings, and fifty-four decorative base metal jewelry findings.
Style number EA589BLGL is a pair of acrylic, blue cabochon teardrop earrings on zinc castings plated in gold color. Per earring, there are two blue cabochons, of which the smaller cabochon is affixed to the post and the larger cabochon dangles; the two cabochons are separated by two metal connectors and one metal O-ring. Company provided information indicates that the metal castings weigh more than the acrylic cabochons, the cost of the acrylic cabochons is appreciable compared against the metal castings, and that the castings are common to the overall jewelry piece.
Style number E14492MIGL is a pair of acrylic, mint-green, three tier cabochon linear drop earrings on zinc castings plated in gold color. Per earring, there are three, mint-green, acrylic cabochons that dangle from a fishhook, of which the three cabochons are close in size and shape to each other; the three cabochons are separated by four metal connectors and two metal O-rings. Company provided information indicates that the metal castings weigh considerably more than the acrylic cabochons, the cost of the metal castings is noticeably more than the acrylic cabochons, the acrylic cabochons are appreciable compared against the metal castings, the cabochons are not de-minimis compared against the metal castings, and that the castings are common to the overall jewelry piece.
Style number EA616ORSI is a pair of acrylic, orange faceted, round earrings on zinc castings plated in silver color. The pair of earrings is nickel free. Per earring, there is one, round, orange faceted imitation gemstone attached to a post. Company provided information indicates that the metal castings weigh considerably more than the acrylic faceted imitation gemstones; the cost of the acrylic faceted imitation gemstones is appreciable compared against the metal castings, and that the castings are common to the overall jewelry piece.
Style number EA604PKGL is a pair of acrylic, pink faceted, diamond teardrop earrings on zinc castings plated in gold color. Per earring, there are five, faceted, diamond teardrops, of which one teardrop is affixed to the post and four teardrops dangle; the teardrops are separated by metal connectors and two O-rings. Company provided information indicates that the metal castings weigh considerably more than the acrylic imitation gemstones, the cost of the acrylic imitation gemstones is appreciable compared against the metal castings, and that the castings are common to the overall jewelry piece.
Style number EA595MISI is a pair of acrylic, mint-green, stone cluster button earrings on zinc castings plated in gold color. The acrylic buttons have a cabochon appearance. Per earring, there are three acrylic buttons positioned next to each other, and affixed to a post. Company provided information indicates that the metal castings weigh and cost considerably more than the acrylic buttons, and that the castings although common when separated are more complex when joined together to form one large casting, thus creating the cluster.
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 items referenced above.
The six pairs of 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.
For style number E11644BKGL, we recognize that the thirty-six, acrylic faceted teardrop imitation gemstones attract one’s eye to the earrings, however, the weight and cost of the metal castings and metal decorative jewelry findings exceeds that of the acrylic faceted imitation gemstones. The metal castings provide the structure onto which the acrylic imitation gemstones are placed. Moreover, the fifty-four decorative metal jewelry findings are neither common nor ordinary, and visibly contribute to the appearance of the earrings. Upon careful consideration of the totality of essential character factors, one finds that we have base metal earrings embellished with thirty-six acrylic imitation gemstones. Accordingly, the earrings are classified as imitation jewelry of base metal in subheading 7117.19, HTSUS. See New York rulings: N235619 dated December 12, 2012 and N235632 dated December 14, 2012.
For style number EA589BLGL, we recognize that the weight and cost of the base metal castings is more than the cost of the acrylic cabochon imitation gemstones, yet the castings appear to be common and ordinary, frequently used with this pattern of earring configuration, and the plating only accents the set cabochons with negligible notice to the overall appearance of the earrings. The acrylic cabochon imitation gemstones have a noteworthy (significant) cost, and span across one’s visual plain making the earrings alluringly appealing. Upon careful consideration of the totality of essential character factors, one finds that we have acrylic cabochons earrings set in base metal castings. Accordingly, the earrings are classified as imitation jewelry not of base metal in subheading 7117.90, HTSUS. See New York ruling: N240481 dated April 18, 2013.
For style number E14492MIGL, we recognize that the weight and cost of the base metal castings is more than the cost of the acrylic cabochon imitation gemstones, yet the castings appear to be common and ordinary, frequently used with this pattern of earring configuration, and the plating only accents the set cabochons with negligible notice to the overall appearance of the earrings. Even with considerable weight differences in favor of the metal castings in relation to the weight of the acrylic gemstones, those differences are less important, in that a majority of the metal castings are unseen. Further, even with noticeable difference for the higher cost of the metal castings versus the acrylic gemstones, the cost of the acrylic gemstones is neither marginal nor de-minimis. The acrylic cabochon imitation gemstones have an appreciable cost, and span across one’s visual plain making the earrings alluringly appealing. Upon careful consideration of the totality of essential character factors, one finds that we have acrylic cabochon earrings set in base metal castings. Accordingly, the earrings are classified as imitation jewelry not of base metal in subheading 7117.90, HTSUS.
For style number EA616ORSI, we recognize that the weight and cost of the base metal castings is more than the cost of the acrylic faceted imitation gemstones, yet the castings appear to be common and ordinary, frequently used with this pattern of earring configuration, and the plating only accents the acrylic faceted imitation gemstones with negligible notice to the overall appearance of the earrings. Even with considerable weight differences in favor of the metal castings in relation to the weight of the acrylic gemstones, those differences are less important, in that a majority of the metal castings are unseen. Further, even with noticeable difference for the higher cost of the metal castings versus the acrylic gemstones, the cost of the acrylic gemstones is neither marginal nor de-minimis. The acrylic faceted imitation gemstones have a noteworthy cost, and span across one’s visual plain making the earrings alluringly appealing. Upon careful consideration of the totality of essential character factors, one finds that we have acrylic faceted imitation gemstone earrings set in base metal castings. Accordingly, the earrings are classified as imitation jewelry not of base metal in subheading 7117.90, HTSUS.
For style number EA604PKGL, we recognize that the weight and cost of the base metal castings is more than the cost of the acrylic faceted imitation gemstones, yet the castings appear to be common and ordinary, frequently used with this pattern of earring configuration, and the plating only accents the set cabochons with negligible notice to the overall appearance of the earrings. Even with considerable weight differences in favor of the metal castings in relation to the weight of the acrylic gemstones, those differences are less important, in that a majority of the metal castings are unseen. Further, even with noticeable difference for the higher cost of the metal castings versus the acrylic gemstones, the cost of the acrylic gemstones is neither marginal nor de-minimis. The acrylic cabochon imitation gemstones have a noteworthy cost, and span across one’s visual plain making the earrings alluringly appealing. Upon careful consideration of the totality of essential character factors, one finds that we have acrylic faceted imitation gemstone earrings set in base metal castings. Accordingly, the earrings are classified as imitation jewelry not of base metal in subheading 7117.90, HTSUS.
For style number EA595MISI, we recognize that the mint-green cluster of three acrylic buttons attracts one’s eye to the earrings, however, the weight and cost of the metal castings far exceeds that of the acrylic buttons. We cannot dismiss the metal castings from our essential character analysis as the metal castings provide the structure onto which the acrylic buttons of marginal and de-minimis value are placed. Upon careful consideration of the totality of essential character factors, one finds that we have base metal earrings embellished with mint-green acrylic buttons. Accordingly, the earrings are classified as imitation jewelry of base metal in subheading 7117.19, HTSUS.
The applicable subheading for style numbers E11644BKGL and EA595MISI, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for style numbers EA589BLGL, E14492MIGL, EA616ORSI and EA604PKGL, 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division