CLA-2-71:OT:RR:NC:N4:433
Dionisia Melman
Customs Compliance and Logistics Manager
The Jewelry Group
Division of Nine West Holdings
1411 Broadway, 3rd Floor
New York, NY 10018
RE: The tariff classification of a pair of earrings from China.
Dear Ms. Melman:
In your letter dated September 19, 2017, you requested a tariff classification ruling. Illustrative literature and a sample were provided. For purposes of this ruling epoxy gemstones are considered to be of plastics.
Style number 60484092-368 is identified as the Simply Vera Verawang “PE Threader w/Bead Drop – LT Hem/Berry.” Each earring consists of 1 brass hook plated in imitation hematite; 1 zinc casting plated in imitation hematite; 1 jump ring plated in imitation hematite; 1 rubber stopper; 23-1.2mm faceted, black diamond-like glass imitation gemstones; and 1-11*15mm faceted, light Amethyst colored, epoxy imitation gemstone. Company provided information in the aggregate indicates that the weight and cost of the base metal components (i.e., brass hooks, zinc castings and jump rings) exceed that of the plastic imitation gemstones and glass 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 item referenced above.
The pair of earrings is composed of different components (i.e., 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 that the weight and cost of the base metal components exceed that of the imitation glass gemstones and imitation plastic gemstones, and that the imitation hematite plating increases the value of the base metal components. Nevertheless, the zinc castings are common and ordinary, function as the channel setting for the black diamond-like glass imitation gemstones, and play a minor role in contributing to the decorative appeal of the earrings. After removing the base metal components from consideration as imparting the essential character to the pair of earrings, we find that the weight and cost of the Amethyst-like plastic imitation gemstones exceeds that of the black diamond-like glass imitation gemstones, yet the weight and cost of the black diamond-like glass imitation gemstones remains appreciable against the Amethyst-like plastic imitation gemstones. We turn to observation of the pair of earrings, and ultimately find that the quantity of black diamond-like glass imitation gemstones, channel set, and size, volume and bulk of the faceted, Amethyst-like plastic imitation gemstones, both contribute equally to the aesthetic design of the earrings.
When no essential character can be found of a mixed or composite good, GRI 3 (c), HTSUS, requires that the good be classified in the heading occurring last in the tariff schedule. Because imitation jewelry of plastics and imitation jewelry of other materials than plastics (i.e., glass) are both classified in the same heading, GRI-6 is implicated at the subheading level. Consequently, the subheading of imitation jewelry of other materials is last in the subheadings of the HTSUS.
The applicable subheading for style number 60484092-368, the Simply Vera Verawang “PE Threader w/Bead Drop – LT Hem/Berry,” 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