CLA-2-71:OT:RR:NC:N4:433
Esta Knipper, LCHB
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, FL 33605
RE: The tariff classification of jewelry findings from China, Taiwan and India.
Dear Ms. Knipper:
In your letter dated January 6, 2014, on behalf of Cousin Corporation of America, you requested a tariff classification ruling. Samples were submitted. Per request from the filer of the ruling, all samples will be returned, including samples provided on rulings N249891 and N249892.
Item CCA-006, are five, oval shaped, lime green beaded links attached to each other. The beads are made of glass strung on cotton line. It is stated that a jeweler can connect a chain to the ends of the links to create a finished piece.
Item CCA-007, are two antique gold colored filigree connectors made of zinc, having circular resin (plastic) imitation gemstones. Each of the filigrees, has one, center placed, imitation gemstone. These filigrees serve as connectors to other jewelry findings such as chains, beads or cords. No weight or cost data for the materials was provided.
Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, pendants, pins, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents. Neither the Legal Notes to Chapter 71 of the HTSUS, nor the Explanatory Notes (ENs) to Chapter 71 of the Harmonized Commodity Description and Coding System, provide a meaning for the word {pendant}.
When terms are not defined in the HTSUS or the ENs to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). According to the Online Oxford English Dictionary, at 3, a {pendant} means; … (now) esp. a loosely hanging piece of jewellery worn on a chain around the neck; a necklace with such a piece of jewellery attached.
It is our opinion that the lime green beaded links attached to each other, which will hang from a chain after importation to form a necklace, expressly falls within the meaning of a {pendant} as provided by our source dictionary. Further, it is our opinion that the filigree connectors fall within the meaning of a {pendant} as provided by our source dictionary, in that, they are a type of decorative jewelry finding formed of bent wire that is soldered or stamped or casted into delicate and complex designs similar to lace patterns, which hang down along a chain or cord.
The applicable subheading for the lime green beaded links attached to each other, made chiefly from glass beads, considered to be a pendant, will be 7117.90.9000, 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: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the two antique gold colored filigree connectors, made chiefly of zinc, considered to be pendants, 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.
Item 34770299, is a connector made of zinc and glass having a bird/floral design. This connector is used with chains, beads, cords and other jewelry findings. No information was provided on the printing of the design, and no information was provided on the weight and cost of the materials.
We are unable to rule upon this item at this time, as additional information is needed. Please furnish a process description for the bird/floral design, and the weight and cost of the materials, including the design. Upon receipt of the information, this office will issue a binding ruling.
Item 34770252, are four, 2-hole slider beads, which are described as silver hammered connectors made of zinc. The silver is colored and not plated. The blister card identifies the slider beads for use as spacers in the making of jewelry. This item is temporarily strung for packaging purposes only.
When terms are not defined in the HTSUS or the ENs to the HTSUS, they are construed in accordance with their common and commercial meaning – see above for full context and full cites. An online glossary, at spottedcanary.com, defines {sliders} as a connector bead, usually with two holes that can be strung on elastic or wire. Multiple online sources depict and illustrate “two hole sliders” as a form of beads. In accordance with the common and commercial meaning for slider beads, we find that the silver (colored) hammered connectors made of zinc are beads.
The applicable subheading for the silver hammered connectors made of zinc, considered to be slider beads, will be 8308.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Clasps, frames with clasps, buckles ... beads and spangles of base metal.” 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division