CLA-2-71:OT:RR:NC:N4:433
Regina White-Santiago
Customs compliance Specialist
The Children’s Place Service Company, LLC
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of pendant necklaces from China.
Dear Ms. White-Santiago:
In your letter dated June 4, 2012, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Style # B9217M0069 is described as a heart pendant necklace. The chain is made from base metal, has a metal lobster claw clasp, and has a heart shaped metal tag located at the opposite end across from the closure. The pendant is a pink colored, plastic (acrylic) heart shaped prism stone on a metal backing. The heart shaped stone, approximately measures, from the back of the heart to the point, 35.56 mm or 1.40 inches. The chain does not come off the pendant, and the pendant is attached to the chain by means of a bail and o-ring. Cost breakdown data indicates that the metal weighs more than the plastic and the plastic costs more than the metal.
Style # B9217M0097 is described as a star pendant necklace. The chain is made from base metal, has a metal lobster claw clasp, and has a ball shaped metal tag located at the opposite end across from the closure. The pendant is a pink colored, plastic (acrylic) star shaped ornament not on a metal backing. The star shaped ornament, approximately measures, from one point of the star to the opposite point of the star, 38.10 mm or 1.50 inches. The chain does not come off the pendant, and the pendant is attached to the chain by means of a bail and o-ring. Cost breakdown data indicates that the metal weighs more than the plastic and the plastic costs more than the metal.
The two pendant necklaces are composed of different components (metal and plastic) and are considered composite goods. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), at 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.
In this case, for both necklaces, the plastic pendants impart the essential character to each of the goods, in that, one’s eye focus on the sizeable, pink colored, heart and star shaped pendants; the cost of plastic pendants exceeds that of the metal jewelry findings indicating significant efforts undertaken in the manufacture of the pendants, and the name of each good is indicative of the character of the necklaces. As such, the necklaces are classified in heading 7117.90, HTSUS, the provision in part for imitation jewelry of plastics.
The applicable subheading for the heart pendant necklace and star pendant necklace, will be 7117.90.7500, 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: 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 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