CLA-2-71:OT:RR:NC:N4:433
Brenda Bodnar
Director of Corporate Customs Compliance
JAG Footware, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of a jewelry pin from China.
Dear Ms. Bodnar:
In your letter dated March 20, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number F605 is described as the Apple Pin. The brooch type pin is in the shape of an apple with a stem and leaf. The base metal zinc casting includes the underlying apple shape, the stem of the apple and the outer shape of the leaf, all of which are plated in imitation gold, onto which an epoxy (thermoplastic) red apple and green leaf casting are placed. When viewing the brooch, the epoxy red apple casting covers the underlying apple shape zinc casting with only the edging of the apple shaped zinc casting plated in imitation gold visible; the epoxy green leaf casting simply accents the brooch.
Company provided information indicates that the weight and cost of the base metal zinc casting is significantly more than the weight and cost of the epoxy red apple casting. The imitation gold plated base metal pin (catch/closure) attached to the imitation gold plated zinc casting slightly lifts the total weight and cost of the gold plated zinc casting. Even with the cost of the zinc casting and its plating being significant against the cost of the epoxy red apple casting, the red apple casting is appreciable – large and important enough to be noticed. The visible surface area of the epoxy red apple casting is substantial in size and volume when displayed for sale or worn on the body; whereas, the epoxy green leaf casting is marginal in weight, cost, size and volume. Plating costs are notable, as they are approximately 41% when applied into the cost of the apple zinc casting.
The Apple Pin is composed of different components (i.e. base metal and epoxy/plastic) and is considered a composite good. 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 the significant weight and cost of the underlying apple zinc casting. However, in this case, the name is not only reflective of the nature of the jewelry piece, but the large size and volume of the red apple epoxy casting, along with an appreciable cost compared against the zinc casting even with its additional plating costs, is indicative that the essential character of the good is imparted by the epoxy red apple casting. As such, the Apple Pin is classified in subheading 7117.90, HTSUS – the subheading for non-base metal imitation jewelry.
The applicable subheading for the Apple Pin will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division