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 pair of earrings from China.
Dear Ms. Melman:
In your letter dated September 20, 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 60485443-276 is identified as the Napier “PE Orbital Drop – Silver/Mint Multi.” Each earring consists of 3 zinc castings plated in real antique silver; 1 brass leverback plated in real silver; 1 faceted, summer blue, plastic imitation gemstone; and 1 peacock blue nylon thread wrap hoop.
Company provided information in the aggregate indicates that the weight and cost of the base metal components (zinc castings and brass leverbacks) significantly exceed that of the plastic imitation gemstones and nylon thread wrap hoops.
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 pair of earrings is composed of different components (i.e., base metals, plastic and nylon) 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 note that generally base metal posts, base metal fishhooks and base metal leverbacks do not contribute largely or at all to the visual appeal to earrings, regardless of plating, and that their main function is for affixing to one’s ears when worn in pairs. However in this case, the base metal leverbacks plated in real silver, along with the zinc castings plated in real antique silver in the form of ornamented bails with a twisted design and the zinc castings plated in real antique silver encircling the plastic imitation gemstones all contribute to the style and aesthetic appeal of the earrings. Further, the summer blue plastic imitation gemstones also add style and aesthetic appeal to the earrings.
Because the hoop castings are unseen and covered by the peacock blue nylon thread wraps, they are removed from this essential character analysis thereby by reducing the weight and cost of the base metal components proportionally, yet without any effect on the contribution of the plated leverbacks, bails and encircling castings to the style and appeal of the earrings. Upon careful consideration of the totality of essential character factors, the weight and the cost of the base metal jewelry findings and the overall contribution of the functional and decorative base metal jewelry findings to the aesthetic appeal of the earrings, it is our opinion that we have a pair of base metal earrings ornamented with plastic imitation gemstones.
The applicable subheading for style number 60485443-276, the Napier “PE Orbital Drop – Silver/Mint Multi,” 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