CBP Ruling N304494 — The tariff classification of a necklace from China.

Tariff classification

Headings: 7117

Product description

Pictures and a description were received. The article is a 36” imitation gold plated necklace with a lobster claw clasp adorned with a 3” white polyester tassel. 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 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 necklace is a composite good of base metal and textile thread. The base metal component provides visual appeal and structure to the necklace while the textile tassel is unique and enhances the visual appeal and the aesthetic. Since neither material can be singled out as providing the essential character, the necklace and tassel will be classified according to the component occurring last in numerical order within the appropriate chapter subheadings. In this case, the classification for the textile thread occurs last.

CBP rationale

The applicable subheading for the gold necklace and tassel will be 7117.90.9000, HTSUS, which provides for “Imitation Jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.

Full text

N304494 June 21, 2019 CLA-2-71:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Christine Ferri Sequin LLC 1350 Division Road, Unit 103 West Warwick, RH 02893 RE: The tariff classification of a necklace from China. Dear Ms. Ferri: In your letter dated May 24, 2019, you requested a tariff classification ruling. Pictures and a description were received. The article is a 36” imitation gold plated necklace with a lobster claw clasp adorned with a 3” white polyester tassel. 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 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 necklace is a composite good of base metal and textile thread. The base metal component provides visual appeal and structure to the necklace while the textile tassel is unique and enhances the visual appeal and the aesthetic. Since neither material can be singled out as providing the essential character, the necklace and tassel will be classified according to the component occurring last in numerical order within the appropriate chapter subheadings. In this case, the classification for the textile thread occurs last. The applicable subheading for the gold necklace and tassel will be 7117.90.9000, HTSUS, which provides for “Imitation Jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% ad valorem. 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 Seth Mazze at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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