N257714 N2 Ruling Active

The tariff classification of a necklace from China.

Issued October 24, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.90.7500

Headings: 7117

GRI rules applied: GRI 3

Product description

Style number 502109WM is described as the “24-Inch Necklace.” The necklace is a five stranded necklace adorned with acrylic (plastic), grey pearl beads. The necklace consists of: 2, section of base metal cable chains; 1 base metal 3-inch extender chain with ball; base metal eye pins, base metal jumprings; base metal claim crimps; 1, lobster claw clasp; 160, 5mm acrylic, grey pearl beads; 137, 7mm, acrylic grey pearl beads; and 33, 10mm, acrylic, grey pearl beads. A review of company provided information indicates that the weight and cost of the acrylic beads is significantly greater than that of the weight and cost of the base metal jewelry findings. Further, observation of the sample indicates that the base metal cable chain is not visible when worn around the neck. The necklace is composed of different components (i.e., metal and plastic), 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. In this instance, we are of the opinion that the acrylic pearl beads impart the essential character to the necklace, in that, the pearl beads by size and volume dominate one’s visual of the necklace, the segmented cable chain links do not form a completed necklace and are not visible when worn, and moreover, the general appearance of the jewelry piece is that of an imitation pearl necklace.

CBP rationale

The applicable subheading for the “24-Inch Necklace” 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

N257714 October 24, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Debra Dudzinski Customs Compliance Analyst Crimzon Rose, Inc. 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of a necklace from China. Dear Ms. Dudzinski: In your letter dated September 22, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number 502109WM is described as the “24-Inch Necklace.” The necklace is a five stranded necklace adorned with acrylic (plastic), grey pearl beads. The necklace consists of: 2, section of base metal cable chains; 1 base metal 3-inch extender chain with ball; base metal eye pins, base metal jumprings; base metal claim crimps; 1, lobster claw clasp; 160, 5mm acrylic, grey pearl beads; 137, 7mm, acrylic grey pearl beads; and 33, 10mm, acrylic, grey pearl beads. A review of company provided information indicates that the weight and cost of the acrylic beads is significantly greater than that of the weight and cost of the base metal jewelry findings. Further, observation of the sample indicates that the base metal cable chain is not visible when worn around the neck. The necklace is composed of different components (i.e., metal and plastic), 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. In this instance, we are of the opinion that the acrylic pearl beads impart the essential character to the necklace, in that, the pearl beads by size and volume dominate one’s visual of the necklace, the segmented cable chain links do not form a completed necklace and are not visible when worn, and moreover, the general appearance of the jewelry piece is that of an imitation pearl necklace. The applicable subheading for the “24-Inch Necklace” 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 Director National Commodity Specialist Division

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