CLA-2-71:OT:RR:NC:N4:433
Greg Fields
Logistics Analyst
Vera Bradley Designs
12420 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of a necklace and a pair of earrings, packaged together, from China.
Dear Mr. Fields:
In your letter dated March 30, 2017, you requested a tariff classification ruling. Description and sample were submitted to this office. No weight specifications or cost data were provided for the necklace and earrings set.
Vera Bradley, item number 22217 is the “Smile, Sparkle, Shine,” which consists of a necklace with a pair of coordinating earrings, packaged in a pink and white Vera Bradley retail cardboard box. The necklace composed of an 18-inch base metal chain with a 3-inch extender, has a round pave ornamentation decorated with pink, white and clear colored glass chips which dangles at the bottom of the chain. Attached to the clasp is a diamond shaped base metal tag with a faceted Cubic Zirconia (CZ) stone and VB stamped on the underside. Each earring is composed of base metal with a round pave ornamentation attached to the post decorated with pink, white and clear colored glass chips to match the necklace.
Legal Note 11 to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides that for the purposes of heading 7117, the expression “imitation jewelry” means articles of jewelry within the meaning of paragraph (a) of note 9 above (but not including buttons or other articles of heading 9606, or dress combs, hair slides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. See Legal Note 9 (a), HTSUS, for exemplars of articles of jewelry. Additionally, the ENs to heading 7117, Imitation jewelry, excludes articles of jewelry containing natural or cultured pearls, and precious and semi-precious stones.
Furthermore, the ENs state in the “General Rules for the Interpretation of the Harmonized System,” Note X to Rule 3 (b), that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In this case, the necklace contains a Cubic Zirconia (CZ) stone and is classified as jewelry of semiprecious gemstones (heading 7116), while the earrings, having no semiprecious gemstones, are classified as imitation jewelry (heading 7117); are used together for the purpose of adorning one’s self; and are packaged together for retail sale. As such, we find that “Smile, Sparkle, Shine” necklace and earring [set] falls within the term goods put up in sets for retail sale. Moreover, it is the necklace that imparts the essential character to the jewelry set.
As the necklace contains a Cubic Zirconia (CZ) stone, the set is not classifiable in heading 7117, HTSUS. Consequently, the set, consisting of a necklace and pair of earrings are classifiable in heading 7116, HTSUS.
The applicable subheading item number 22217, “Smile, Sparkle, Shine”, will be 7116.20.0580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece: Other.” The rate of duty will be 3.3% 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division