CLA-2-71:OT:RR:NC:N4:433
Brenda Bodnar
Director, Corporate Customs Compliance
Victoria & Co., Ltd.
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of necklace and bracelet from China.
Dear Ms. Bodnar:
In your letter dated September 11, 2009, you requested a tariff classification ruling. As requested, the sample will be returned to you.
Sample F294-901 with item number F71021920 is a necklace made up of 60% metal, 20% string, 15% seed bead, and 5% glass stone. The component values are as followed: metal $0.65, string $0.15, seed bead $0.15, and glass stones $0.15. Stated total cost equals $1.10. Metal rings with decorative blue seed beads, along multiple strands of blue string, attached by means of a metal pin clasp with glass stones, and a two inch hanging metal chain with a metal logo pendant adorn the necklace.
Sample F294-903 with item number F74022120 is a bracelet made up of 50% metal, 20% string, 20% seed bead, and 5% glass stone. The component values are as followed: metal $0.40, string $0.10, seed bead $0.15, and glass stone $0.15. Stated total cost equals $0.80. Metal rings with decorative green seed beads, along multiple strands of green string, attached by means of a metal pin clasp with glass stones, and a hanging metal logo pendant adorn the bracelet.
The subject necklace and bracelet are composed of different components [metal, string, seed bead and glass stones] and are considered composite goods. Regarding the essential character of the necklace and bracelet, the Explanatory Notes to GRI 3 (b) (VIII) of the Harmonized Tariff Schedule of the United States, 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 good. In this case, the metal rings, decorative metal pin clasps and metal pendants of the jewelry pieces impart the essential character of the goods.
The applicable subheading for the necklace and bracelet will be 7117.19.9000, Harmonized Tariff Schedule of the United States (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.
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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division