CLA-2-71:OT:RR:NC:N4:462
Vanessa Bracero
The Jewelry Group, Inc.
1411 Broadway
New York, New York 10018
RE: The tariff classification of a multiple earring pack from China.
Dear Ms. Bracero:
In your letter dated February, 2020, on behalf of The Jewelry Group, you requested a tariff classification ruling. A sample and description were provided. The sample will be returned in accordance with your request.
The item, identified as style number “A2010GLD - PE SET9 PRS STD, FH, HP – IGLD/CRYS/JET,” is a multiple earring pack. The earring pack consists of nine pairs of earrings.
Three pairs of earrings are made of base metal. Of these, one pair are hoops, identified as “8,” the second pair, identified as “7,” are shaped like an icicle, and the third, identified as “3,” are cone-shaped.
Three pairs of earrings are made of base metal with glass stones. Of these, one pair, identified as “1,” are comprised of one glass stone (each), the second pair, identified as “6,” are heart-shaped with small glass stones, and the third pair, identified as “2,” are circular with small glass stones.
Three pairs of earrings are base metal with plastic. Of these, one pair, identified as “4,” are yellow and black and are heart-shaped, the second pair, identified as “9,” are red and are heart-shaped with a small cubic zirconia (CZ) on the back of the earrings, the third pair of earrings, identified as “5,” are black and round.
You state in your letter that you believe that the earring set should be classified at 7116.20.0500 Harmonized Tariff Schedule of the United States (HTSUS) with a duty rate of 3.3% ad valorem. We do not agree with your suggested classification as the subject merchandise is considered “imitation jewelry.” Heading 7116, HTSUS provides for articles of precious or semi-precious stones. While one of the nine pairs of earrings, identified as “9,” contains a small cubic zirconia (CZ), a semi-precious stone, on the back of each earring, the CZ does not adorn the wearer, and thus it is not considered in the classification analysis. Therefore, the earrings are prima facie classifiable under heading 7117.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. EN VIII to GRI 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, 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.
The applicable subheading for the base metal earrings, identified as “3,” “7,” and “8,” will be 7117.19.9000, HTSUS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.
The earrings, identified as “1,” “2,” and “6,” are composite goods of base metal and glass. In this instance, the glass clearly provides the primary visual appeal. Accordingly, it is our opinion that the glass imparts the essential character. The applicable subheading for these items will be 7117.90.9000, HTSUS, which provides for “Imitation Jewelry: Other: Other: Other: Other.” The rate of duty will be 11% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings, 7117.19.9000 and 7117.90.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 7117.19.9000 and 7117.90.9000, HTSUS listed above.
The earrings, identified as “4,” “5,” and “9,” are composite goods of base metal and plastic. In this instance, the plastic stones clearly provide the primary visual appeal. Therefore, it is our opinion that the plastic stones impart the essential character. The applicable subheading for these items will be 7117.90.7500, 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 the 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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division