CLA-2-71:OT:RR:NC:N4:433
Kevin Maher
Import Manager
C – Air Customhouse Brokers
181 S. Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of earings from China.
Dear Mr. Maher:
In your letter dated March 17, 2014, on behalf of Ballet Jewels, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Style number 1599 78T 1C001 is a pair of earrings identified on the blister card as Ella Euro – In Mother I Believe. Company provided information indicates that the class of merchandise is the “Duo Earring Set.” Each earring consists of a base metal zinc casting plated with rhodium; a stainless steel post plated with rhodium; a base metal bullet back clutch plated with rhodium having a plastic disc; one, 14 millimeter by 10 millimeter emerald cut faceted crystal imitation gemstone made of glass; two, 3.3 millimeter round faceted crystal imitation gemstones made of glass; and five, 8 millimeter by 6 millimeter tear-drop shaped black acrylic imitation gemstones.
Information provided by Ballet Jewels pertaining to the material breakdown of the earrings indicates that the overall earrings are composed 80% of the zinc casting, 15% of the glass imitation gemstones and 5% of the acrylic (plastic) imitation gemstones. Further information indicates that (1) the weight of the base metal casting is considerably more than the weight of the glass or plastic imitation gemstones, while the cost of the base metal casting is greater than the cost of the glass or plastic imitation gemstones, and (2) the glass or plastic imitation gemstones have appreciable cost compared against the base metal casting, while the emerald cut imitation gemstone made of glass has insignificant cost difference compared against the acrylic imitation gemstones. Of interesting note, the zinc casting plated with rhodium is not visible when worn on the body or when held upright for display.
In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above.
The Ella Euro earrings (Duo Earring Set) is composed of different components (base metal, glass and acrylic), and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), 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.
We recognize that the weight and cost of the base metal casting is more than the weight and cost of the glass or plastic imitation gemstones, yet the casting is unseen, thereby diminishing its importance in our essential character analysis. Notwithstanding the fact, the acrylic imitation gemstones span across one’s visual plain from left to right, it is the large size of the emerald cut faceted crystal imitation gemstone made of glass that is the focal point for each earring. For each earring, the size, bulk and volume of the emerald cut faceted crystal imitation gemstone made of glass draws one’s eye to the center of the jewelry piece. Accordingly, we are of the opinion that the essential character of earrings is imparted by the emerald cut faceted imitation gemstone made of glass.
The applicable subheading for the Ella Euro earrings (Duo Earring Set) 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.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division