The tariff classification of a pair of earrings from China.
Issued May 28, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7117.90.7500
Headings: 7117
GRI rules applied: GRI 3
Product description
Item number 971983 is identified on the blister card as “Dia de los Muertos, Day of the Dead, Skeletal Earring.” Each earring consists of a base metal fishhook with three dangling plastic flower charms and one dangling plastic skull charm. No material breakdown was provided. The pair of earrings is composed of different components (i.e. base metal and plastic) and is considered a composite good. 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. In this instance, even without a material breakdown, observation of the earrings, indicate that the plastic charms, particularly the skulls impart the essential character to the good, in that the name of the pair of earrings “Skeletal Earring” is reflective by the plastic skulls, and more importantly, it is the skulls that are symbolic of the Day of the Dead.
CBP rationale
The applicable subheading for the “Dia de los Muertos, Day of the Dead, Skeletal Earring” will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.
Full text
N253260 May 28, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Heather Creegan CVS On-site Import Client Liaison Barthco International, division of OHL One CVS Drive, Mailstop 1049 Woonsocket, RI 02895 RE: The tariff classification of a pair of earrings from China. Dear Ms. Creegan: In your letter dated April 30, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 971983 is identified on the blister card as “Dia de los Muertos, Day of the Dead, Skeletal Earring.” Each earring consists of a base metal fishhook with three dangling plastic flower charms and one dangling plastic skull charm. No material breakdown was provided. The pair of earrings is composed of different components (i.e. base metal and plastic) and is considered a composite good. 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. In this instance, even without a material breakdown, observation of the earrings, indicate that the plastic charms, particularly the skulls impart the essential character to the good, in that the name of the pair of earrings “Skeletal Earring” is reflective by the plastic skulls, and more importantly, it is the skulls that are symbolic of the Day of the Dead. The applicable subheading for the “Dia de los Muertos, Day of the Dead, Skeletal Earring” will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free. 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 http://www.usitc.gov/tata/hts/. 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 E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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