The tariff classification of a pair of earrings from China.
Issued February 19, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7117.90.7500
Headings: 7117
Product description
Illustrative literature, a description, and a sample were received. The Jewelry Group item, the “60516911-60516912-Z01, CHAPS, PE Linear Drop Post – WGL/MLT,” is a pair of earrings whereby each earring consists of 1 surgical steel post; 1 plastic disc clutch; 2 zinc castings plated in imitation gold; 1-2” steel cable chain plated in imitation gold; 4 brass ball pins plated in imitation gold; 4 turquoise glass seed beads; 2 red glass seed beads; 2 rose glass seed beads; 1 cherry quartz epoxy stone; and 2 red epoxy stones. Company provided information in the aggregate indicates that the weight and cost of the base metal components exceeds that of the glass imitation gemstones and plastic imitation gemstones, while the cost of the plastic imitation gemstones significantly exceeds that of the glass imitation gemstones. 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 VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, 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. The “60516911-60516912-Z01, CHAPS, PE Linear Drop Post – WGL/MLT” is composed of different components (base metals, glass, and plastic) and is considered a composite good. The epoxy plastic imitation gemstones enhance the design and create the overall visual appeal and aesthetic to the earrings. This office is of the opinion that the size, volume and bulk of the plastic imitation gemstones impart the essential character to the pai
CBP rationale
The applicable subheading for the “60516911-60516912-Z01, CHAPS, PE Linear Drop Post – WGL/MLT,” will be 7117.90.7500, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.
Full text
N302569 February 19, 2019 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Dionisia Melman Customs Compliance and Logistics Manager The Jewelry Group Division of Nine West Holdings 1411 Broadway, 3rd Floor New York, NY 10018 RE: The tariff classification of a pair of earrings from China. Dear Ms. Melman: In your letter dated January 11, 2019, you requested a tariff classification ruling. Illustrative literature, a description, and a sample were received. The Jewelry Group item, the “60516911-60516912-Z01, CHAPS, PE Linear Drop Post – WGL/MLT,” is a pair of earrings whereby each earring consists of 1 surgical steel post; 1 plastic disc clutch; 2 zinc castings plated in imitation gold; 1-2” steel cable chain plated in imitation gold; 4 brass ball pins plated in imitation gold; 4 turquoise glass seed beads; 2 red glass seed beads; 2 rose glass seed beads; 1 cherry quartz epoxy stone; and 2 red epoxy stones. Company provided information in the aggregate indicates that the weight and cost of the base metal components exceeds that of the glass imitation gemstones and plastic imitation gemstones, while the cost of the plastic imitation gemstones significantly exceeds that of the glass imitation gemstones. 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 VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, 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. The “60516911-60516912-Z01, CHAPS, PE Linear Drop Post – WGL/MLT” is composed of different components (base metals, glass, and plastic) and is considered a composite good. The epoxy plastic imitation gemstones enhance the design and create the overall visual appeal and aesthetic to the earrings. This office is of the opinion that the size, volume and bulk of the plastic imitation gemstones impart the essential character to the pair of earrings. The applicable subheading for the “60516911-60516912-Z01, CHAPS, PE Linear Drop Post – WGL/MLT,” will be 7117.90.7500, 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 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, contact National Import Specialist Dharmendra Lilia at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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