CLA-2-71:OT:RR:NC:N4 462
Ken Park
Amscan Inc
1 Celebration Square, 100 Tice Blvd. Woodcliff Lake, NJ 07677
RE: The tariff classification of a dark witch moon necklace from China
Dear Mr. Park:
In your letter dated October 31, 2023, you requested a tariff classification ruling. Descriptive information and a sample were provided.
The item under consideration is item number 8410135, “Dark Witch GID Moon Necklace.” It consists of a link chain necklace made of base metal, approximately 18 inches long, with a 3/8-inch lobster claw clasp, and a base metal crescent moon with a moon-like glass pendant.
You suggest that the ““Dark Witch GID Moon Necklace”” is classifiable under the subheading for imitation jewelry of glass, 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The Explanatory Notes (ENs) to the 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.”
The “Dark Witch GID Moon Necklace” is a composite good of base metal and glass. Given the relatively equal importance of the base metal and the glass stone, it is the opinion of this office that the plastic elements and the base metal elements of this article merit equal consideration. Since no material can be singled out as providing the essential character, classification based on GRI 3(c) is appropriate. The applicable subheading for imitation jewelry of base metal is 7117.19.9000, HTSUS, and the applicable subheading for imitation jewelry of glass is 7117.90.9000 HTSUS. Because imitation jewelry of base metal and imitation jewelry of glass are both classified in the same heading, GRI 6 is implicated at the subheading level. Consequently, the subheading of imitation jewelry of glass is last in the subheadings of the HTSUS.
The applicable subheading for the “Dark Witch GID Moon Necklace” , 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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