CLA-2-71:OT:RR:NC:N4:433
Linda Diamant
International Trade Analyst
Ann Taylor Inc.
7 Times Square, 11th Floor
New York, NY 10036
RE: The tariff classification of a bracelet from China.
Dear Ms. Diamant:
In your letter dated September 19, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Style 366398 is a double stretch bracelet of imitation pearls with a center ornament of an elaborate imitation diamond pendant. The bracelet consists of: 1, zinc casting; 4, PP24 (Pearl Plate – rhinestone conversion chart), China glass stones; 4, PP16, China glass stones; 1, 22mm x 16mm, injection fancy glass stone; 2, 5mm x 5mm, injection fancy glass stones; 14, 6mm x 3.5mm, injection fancy glass stones; and 30, 10mm plastic pearl beads.
Company provided information indicates that the weight of the plastic pearl beads exceeds that of the weight of the diamond-like rhinestones made of glass and the zinc casting; the cost of the glass rhinestones moderately exceeds that of the plastic pearls and significantly exceeds that of the zinc casting; the glass rhinestones are appreciable in weight compared against the weight of the plastic pearls; and the glass rhinestones are appreciable in quantity compared against the quantity of plastic pearls.
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 bracelet is composed of different components (base metal, glass and 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 plastic, imitation pearls weigh more than the glass, imitation diamond stones, and by quantity cover a majority of the surface area. Yet it is the complex nature of the imitation diamond pendant with its centered, rectangular shaped cut corners, radiant cut, large faceted imitation diamond stone, surrounded by medium and small faceted imitation diamonds, which fascinates the wearer and viewer of such a bracelet. Accordingly, the glass, imitation diamonds of the pendant impart the essential character to the bracelet.
The applicable subheading for the double stretch bracelet of imitation pearls with a center ornament of an elaborate imitation diamond pendant will be 7117.90.9000, 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: Other.” The rate of duty will be 11% ad valorem.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division