OT:RR:NC:N4:441
Anny Frechette
For Rebel Skin
29 Rue Cate
Sherbrooke J1J2N9
Canada
RE: The classification, country of origin, and marking of three pairs of earrings
Dear Ms. Frechette:
In your letter dated August 19, 2025, you requested a binding ruling on earrings. You have submitted
photographs and products descriptions. Please note this response is part of a split ruling. This letter will
address the earrings and the remaining items will be addressed separately.
The first pair of earrings, SKU:FRS-030, is composed of a stainless-steel dangling pendant of Chinese origin.
This component will be shipped to Canada where hooks of United States origin and silicone backings of
Chinese origin will be added. The earrings will be packaged in Canada before being shipped to the United
States.
The second pair of earrings, SKU:Ti-1020, is composed of one pair of stainless-steel settings and one pair of
acrylic cabochon, both of Chinese origin. The components will be shipped to Canada where the cabochons
will be glued to the settings, the hooks of United States origin and backings of Chinese origin will be added.
The earrings will be packaged in Canada before being shipped to the United States.
The third pair of earrings, SKU:F0059, is composed of one pair of resin cabochons of Chinese origin, and
one pair of backings of United States origin. The components will be shipped to Canada where the cabochon
will be glued to the backings. The earrings will be packaged in Canada before being shipped to the United
States.
Classification:
The applicable subheading for the three pairs of earrings 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 general rate of duty will be 11% ad valorem.
Country of Origin:
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v.
United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See
National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). In
the instant case, the main body of each pair of earrings was formed in China. The earrings do not emerge
from the assembly steps in Canada as an article with a new name, character, or use. As such, the country of
origin of the earrings is China.
Trade Remedy:
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 7117.19.9000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25 in addition
to subheading 7117.19.9000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 7117.19.9000, 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 7117.19.9000, HTSUS, listed above.
Marking:
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the United States, the English name of the country of origin of the
article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the country of which the goods is the product.
The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by
knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the
country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP
Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or
growth of any article of foreign origin entering the United States. Further work or material added to an article
in another country must effect a substantial transformation in order to render such other country the “country
of origin” within the meaning of the marking laws and regulations. As stated above, the country of origin in
China. As such, the earrings must be marked with the words “Made in China” in accordance with the
requirements outlined above.
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 Vikki Lazaro at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division