CLA-2-71:OT:RR:NC:N4 462
Linda Diamant
Talbots
175 Beal St Hingham, MA 02043
RE: The tariff classification of a bangle bracelet from China
Dear Ms. Diamant:
In your letter dated February 13, 2024, you requested a tariff classification ruling. Images and descriptive information were provided.
The item under consideration is a bangle style bracelet. The bracelet is a composite good comprised of 60% base metal (zinc) and 40% plastic (resin). The base metal accounts for 79% of the value and the plastic accounts for 21%. The base metal and the plastic are each 4 mm in thickness. Lastly, the bracelet is hinged and has a magnetic closure.
No one heading in the tariff schedule covers these components in combination; thus, General Rule of Interpretation (GRI) 1 of the HTSUS cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
You state in your letter that you believe that the bracelet should be classified at 7117.90.7500, HTSUS because the colorful resin pieces impart the essential character. We disagree. It is the opinion of this office that both the base metal and the plastic contribute to the visual appeal. In addition, the base metal component predominates in both value and weight. Accordingly, it is our opinion that the base metal imparts the essential character.
The applicable subheading for the bangle bracelet 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7117.19.9000, 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 subheading 7117.19.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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