CLA-2-71:OT:RR:NC:N4:433
Dionisia Melman
Customs Compliance and Logistics Manager
The Jewelry Group
1411 Broadway, 3rd Floor
New York, NY 10018
RE: The tariff classification of four pairs of earrings from China.
Dear Ms. Melman:
In your letter dated May 4, 2017, on behalf NWH Jewelry Group, Division of Nine West Holdings, you requested a tariff classification ruling. Samples, illustrative literature and description were received. For purposes of this ruling epoxy gemstones are considered to be of plastics.
Style number 4703 is identified as the Lonna & Lilly “Earring, Worn Gold, LT Grey Opal, CRY.” Each earring consists of 1-10.5*10.5mm brass setting plated in imitation worn gold; 1-10mm grey faceted, epoxy imitation gemstone; 1-10mm white mother of pearl inlay; and 4 faceted, diamond-like glass gemstones. Company provided information in the aggregate indicates that the weight and cost of the brass settings exceed that of the plastic imitation gemstones, mother of pearl inlays and glass gemstones.
At this time, we cannot provide a classification number for style number 4703 as there is a forthcoming issue to determine if “mother of pearl” falls under the category of semi-precious gemstone.
Style number 4305 is identified as the Lonna & Lilly “Earring Worn Out, Green Multi.” Each earrings consists of 3 zinc castings plated in imitation worn gold; 1-4mm blue faceted, glass gemstone; and 1 grey faceted, epoxy imitation gemstone; 2 blue faceted, epoxy imitation gemstones; and 1 green faceted, epoxy imitation gemstone. Company provided information in the aggregate indicates that weight and cost of the zinc castings exceed that of the glass and plastic imitation gemstones.
Style number 60470019-D60 is identified as the Simply Vera Verawang “PE Pearl Button-IMR/White Pearl.” Each earring consists of 1-10*7mm zinc casting plated in imitation rhodium and 3-4mm white plastic pearls. Company provided information in the aggregate indicates that weight and cost of the zinc castings exceed that of the plastic imitation pearls.
Style number 60470020-D60 is identified as the Simply Vera Verawang “PE Hoop W/Pearl-IMR/WHT Pearl.” Each earring consists of 1-29mm brass tube (hoop) plated in imitation rhodium; 1 brass line plated in imitation rhodium; and 4-3mm, 4-4mm, 2-5mm and 1-6mm white plastic imitation pearls strung along the bottom of the hoop. Company provided information indicates that weight and cost of the brass tubes and brass lines exceed that of the imitation 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 items referenced above.
Style number 4305, style number 60470019-D60 and style number 60470020-D60 are composed of different components (base metals, plastics and glass) 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.
For style number 4305, we recognize that the weight and cost of the base metal zinc castings exceed that of the glass and plastic imitation gemstones, while the plating cost further increases the value of the base metal zinc castings. Nevertheless, the plated zinc castings are common and ordinary, and are obscured from view except for the outer-bezel of the castings. More importantly, we cannot dismiss the quantity, size, shape and colors of the glass and imitation gemstones and the visual impact of the imitation gemstones to one’s eye. Because of the greater quantity, size and colors of the [plastic] imitation gemstones, and the visual impact of the plastic imitation gemstones to one’s eye, it is our opinion that the essential character of style number 4305 is imparted by the plastic imitation gemstones.
For style number 60470019-D60, although the imitation rhodium castings add value and contribute to the design of the earrings, we cannot dismiss the visual impact of the white plastic imitation pearls that arch around the imitation rhodium castings. It is the volume of the white plastic imitation pearls that provides the overall aesthetics to the design of the earrings. We note that the cost of the white plastic imitation pearls remains appreciable, even after adding the value of the imitation rhodium plating to the cost of the zinc castings. Accordingly, it is our opinion that the plastic imitation pearls impart the essential character to style number 60470019-D60.
For style number 60470020-D60, we recognize that the weight and cost of the base metal brass tubes and brass lines exceed that of the white plastic imitation pearls, while the plating cost further increases the value of the brass tubes and brass lines. However, we cannot dismiss the quantity and volume of the white plastic imitation pearls and the visual impact of the imitation pearls to one’s eye. We note that the cost of the imitation pearls remains appreciable, even after adding the value of the imitation rhodium plating to the cost of brass tubes and brass lines, and that the brass lines and imitation pearls both obscure in part the brass tubes. Accordingly, it is our opinion that the white plastic imitation pearls impart the essential character to style number 60470020-D60.
The applicable subheading for style numbers 4305, 60470019-D60, and 60470020-D60 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division