CLA-2-71:OT:RR:NC:N4:433
Colleen O’Shea-Moran
Imports, U.S. Customs & Compliance
Darice Inc.
13000 Darice Parkway, Park 82
Stongsville, OH 44149
RE: The tariff classification of earring danglers and necklace bottom from China.
Dear Ms. O’Shea-Moran:
In your letter dated March 11, 2012, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item TSP-D9 is a pair of earring danglers. On the back of the hanging blister card, the item is described as a “pearl and silver chain drop.” Each earring dangler is composed of base metal, and has four dangling strands of falling chains with one center strand of four dangling plastic imitation pearls. For each of the earring danglers, the five strands lay side-by-side, and are attached together by means of an o-ring. This pair of earring danglers will be completed into finished earrings by the addition of earwires and the like.
Item TSP-34 is a necklace bottom. On the back of the hanging blister card, the item is described as “multi-strand chains.” The necklace bottom is composed of base metal, and has multiple strands of intertwined chains. This necklace bottom will be completed into a finished necklace by choosing a necklace top with its stylish connectors.
You suggest in your ruling request that the earring danglers and the necklace bottom should be classified in Chapter 83 of the Harmonized Tariff Schedule of the United States (HTSUS), for both items are incomplete, useless on their own, and do not form complete jewelry pieces.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs for heading 7117, state, in pertinent part, the following: The heading also covers unfinished or incomplete articles of imitation jewellery (ear-rings, bracelets, necklaces, etc.), such as: (a) Semi-finished split rings, consisting of anodised aluminium wire, usually twisted or surface worked, whether or not fitted with a crude clasp, sometimes used as ear-rings without further working; (b) Ornamental motifs of base metal, whether or not polished, assembled by small links into strips of indefinite length. Further, the heading also excludes:… (b) Articles of heading 83.08 (buckles, buckle-clasps, clasps, hooks, eyelets, etc.).
Under the General Rules of Interpretation to the HTSUS, GRI 2 (a): “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” By application of GRI 2 (a), the earring danglers and necklace bottom, although incomplete and unfinished, have the essential character of completed jewelry pieces. The earring danglers are the ornamented hanging part of the earrings, also known as ear drops, and are considered to be forms of pendants. The multi-stranded necklace bottom has the general appearance of the completed necklace, except without the connectors, clasp and extension chain. As such, the pair of earring danglers and the necklace bottom are classified as imitation jewelry under heading 7117, HTSUS.
The applicable subheading for the pair of earring danglers and necklace bottom, 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,
Thomas J. Russo
Director
National Commodity Specialist Division