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 a bracelet and five pairs of earrings from China.
Dear Ms. Melman:
In your letter dated May 18, 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 60476470-5PJ is identified as the Dana Buchman “PE Threader – HEM/JET.” Each earring consists of 1 zinc casting plated in imitation hematite; 1 brass ball fish hook earwire plated in imitation hematite; 1 rubber stopper; and 1 black teardrop shaped, faceted, epoxy imitation gemstone. Company provided information in the aggregate indicates that weight and cost of the base metal components (zinc casting and brass ball fish hook) exceed that of the plastic imitation gemstones.
Style number 60476472-5PJ is identified as the Dana Buchman “Post Earring – HEM/JET.” Each earring consists of 1 zinc casting plated in imitation hematite; 1 disc clutch plated in imitation silver; 1 surgical steel post; and 1 black diamond-like, faceted, glass imitation gemstone. Company provided information in the aggregate indicates that weight and cost of the zinc castings exceed that of the glass imitation gemstones.
Style number 60476769-276 is identified as “Bangle Set – SIL/BLUE.” The bracelet consists of 12 zinc castings plated in imitation silver; 146-2mm crystal diamond-like, faceted, glass imitation gemstones; 8 blue, faceted, epoxy imitation gemstones; and 1-19*30mm abalone sheet. Company provided information in the aggregate indicates that the weight and cost of the zinc castings exceed the individual cost of the plastic imitation gemstones, abalone sheet and glass beads.
At this time, we cannot provide a classification number for style number 60476769-276, the “Bangle Set – SIL/BLUE” as there is a forthcoming issue to determine if mother of pearl, including abalone, falls under the category of semi-precious gemstones.
Style number 60476775-276 is identified as the Dana Buchman “PE Starburst Stud – SIL/BLUE.” Each earrings consists of 1-25*28mm zinc casting plated in imitation silver; 2-4mm blue, faceted, glass imitation gemstones; 2-4*5mm green, faceted, epoxy imitation gemstones; and 1-8mm blue, 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 60476908-900 is identified as the Dana Buchman “Clip Earring – Gold/Green.” Each earring consists of 1 round zinc casting plated in imitation gold; 1 pear drop zinc casting plated in imitation gold; 1 clip plated in imitation gold; 1 round olive green faceted, epoxy imitation gemstone; and 1 pear drop olive green, faceted, epoxy imitation gemstone. Company provided information in the aggregate indicates that the cost of the plastic imitation gemstones exceeds that of the base metal components (zinc castings and clips), while the weight of the base metal components exceed that of the plastic imitation gemstones.
Style number 60476969-276 is identified as the Dana Buchman “Lever Back – SIL/BLUE.” Each earring consists of 1-14*32mm zinc casting plated in imitation silver and 1-11*28mm blue, faceted, epoxy imitation gemstone. Company provided information in the aggregate indicates that the cost of the plastic imitation gemstones exceeds that of the zinc castings, while the weight of the zinc castings exceeds that of the plastic imitation gemstones.
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 60476470-5PJ, style number 60476472-5PJ, style number 60476775-276, style number 60476908-900 and style number 60476969-276 are composed of different components (i.e., 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 60476470-5PJ, we recognize that the weight and cost of the base metal zinc castings exceed that of the plastic imitation gemstones, while the plating cost further increases the value of the base metal zinc castings. Further, the plated zinc castings are neither common nor ordinary. Yet, we cannot dismiss the size, shape, volume, bulk and intense black color of the faceted, plastic imitation gemstones. It is the intense black color of the faceted plastic imitation gemstones that provides the visual impact to these earrings. Accordingly, it is our opinion that the plastic imitation gemstones impart the essential character to style number 60476470-5PJ.
For style number 60476472-5PJ, we recognize that the weight and cost of the zinc castings exceed that of the black diamond-like, faceted, glass imitation gemstones, while the plating cost further increases the value of the zinc castings. Nevertheless, the plated zinc castings are common and ordinary, and are obscured from view due to the setting of each of the black diamond-like faceted, glass imitation gemstones. More importantly, we cannot dismiss the volume and bulk of the black diamond-like, faceted, glass imitation gemstones, and the visual impact of the glass imitation gemstones to one’s eye. Accordingly, it is our opinion that the glass imitation gemstones impart the essential character to style number 60476472-5PJ.
For style number 60476775-276, 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. Further, the plated zinc castings are neither common nor ordinary. Yet, we cannot dismiss the quantity, size, shape and radiant colors of the blue and green, faceted, plastic imitation gemstones. It is the radiant colors of the blue and green, faceted, plastic imitation gemstones that provides the visual impact to these earrings. Accordingly, it is our opinion that the plastic imitation gemstones impart the essential character to style number 60476775-276.
For style number 60476908-900, we recognize that the cost of the plastic imitation gemstones exceeds that of the base metal zinc castings, while the plating cost further increases the value of the base metal zinc castings. Further, the plated zinc castings are neither common nor ordinary. Yet, we cannot dismiss the size, shape, volume, bulk and radiant color of the olive green, faceted, plastic imitation gemstones. It is the radiant color of the olive green, faceted, plastic imitation gemstones that provides the visual impact to these earrings. Accordingly, it is our opinion that the plastic imitation gemstones impart the essential character to style number 60476908-900.
For style number 60476969-276, we recognize that the weight of the base metal zinc castings exceed that of the plastic imitation gemstones, while the plating cost further increases the value of the base metal zinc castings. We note that the cost of the faceted, plastic imitation gemstones remains comparable, even after adding the value of the imitation silver plating to the cost of the zinc castings, and that the zinc bezels plated in imitation silver, forming around each of the plastic imitation gemstones are common and ordinary. The blue, faceted, plastic imitation gemstones are large in size, volume and bulk, and dominate the visual appearance of the earrings, while providing the overall aesthetics to the earrings. Accordingly, it is our opinion that the plastic imitation gemstones impart the essential character to style number 60476969-276.
The applicable subheading for style numbers 60476470-5PJ, 60476775-276, 60476908-900 and 60476969-276 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.
The applicable subheading for style number 60476472-5PJ 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 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