CLA-2-71:OT:RR:NC:N4:433
Dionisia Melman
Customs Compliance and Logistics Manager
The Jewelry Group
Division of Nine West Holdings
1411 Broadway, 3rd Floor
New York, NY 10018
RE: The tariff classification of a bracelet from China.
Dear Ms. Melman:
In your letter October 2, 2017, you requested a tariff classification ruling. Illustrative literature and a sample were provided. For purposes of this ruling epoxy gemstones are considered to be of plastics.
Style number 60484731-169 is a bracelet identified as the “BR Cuff – Silver/Black.” The bracelet consists of 2-10*21mm zinc castings plated in shiny real silver; 1 brass wire plated in shiny real silver; and 4-4*10mm black epoxy imitation gemstones. Company provided information in the aggregate indicates that the weight and cost of the base metal components (zinc castings and a brass wire) significantly exceed that of the plastic imitation gemstones.
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 bracelet is composed of different components (i.e., base metals and plastic) and is considered a composite good for tariff purposes. The Explanatory Notes (ENs) 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 zinc castings are neither common nor ordinary, and moreover the shiny silver plating increases not only the value of the base metal castings, but also highly ornaments the bracelet. The zinc castings plated in shiny silver create a linear design in-between the black plastic imitation gemstones and the brass wire plated in shiny silver forms the bracelet cuff. As such, the zinc castings plated in shiny silver, the brass wire plated in shiny silver and the black plastic imitation gemstones all contribute to the design and aesthetics of the bracelet, when not worn on the wrist. However, when properly worn on the wrist the black imitation gemstones are in a down position and are not overtly noticeable. Upon careful consideration of the totality of essential character factors, the weight and the cost of the base metal components, and the overall contribution of the base metal components to the visual appeal of the bracelet, it is our opinion that we have a bracelet of base metal, plated in shiny silver, ornamented with plastic imitation gemstones.
The applicable subheading for style number 60484731-169, the “BR Cuff – Silver/Black,” 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 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