CLA-2-71:OT:RR:NC:N4:462
Vanessa Bracero
The Jewelry Group, Inc.
1411 Broadway
New York, New York 10018
RE: The tariff classification of enamel coated earrings from China.
Dear Ms. Bracero:
In your letter dated February 25, 2020, on behalf of The Jewelry Group, you requested a tariff classification ruling. A sample and descriptive literature were received.
Style number M8304E is identified as “EARRING PE ENAMEL HOOP – SILV/TURQ.” It is a pair of turquoise colored hoop earrings with silver colored accents. The earring components include two 41 mm by 41 mm base metal hoops coated in turquoise plastic enamel accented with four 1 mm silver colored glass stones in each earring.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.”
You state in your letter that you believe that the earrings should be classified at 7117.90.7500, HTSUS. We disagree. The earrings are a composite good of base metal, plastic, and glass. Due to the relatively even bulk, value, and visual appeal of the base metal, plastic, and glass, no material can be singled out as providing the essential character. The applicable subheading for imitation jewelry of base metal is 7117.19.9000, HTSUS. The applicable subheading for imitation jewelry of plastic is 7117.90.7500, HTSUS. The applicable subheading for imitation jewelry of glass is 7117.90.9000, HTSUS. Consequently, the subheading of imitation jewelry of glass is last in the subheadings of the HTSUS.
The applicable subheading for the earrings, style number M8304E, will be 7117.90.9000, HTSUS, which provides for “Imitation Jewelry: Other: Other: Other: Other.” The rate of duty will be 11% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7117.90.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7117.90.9000, HTSUS listed above.
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 the 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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division