The tariff classification of earrings, a bracelet, and a necklace from China.

N310148 March 13, 2020 CLA-2-71:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Vanessa Bracero The Jewelry Group, Inc. 1411 Broadway New York, New York 10018 RE: The tariff classification of earrings, a bracelet, and a necklace from China. Dear Ms. Bracero: In your letter dated February 25, 2020, on behalf of The Jewelry Group, you requested a tariff classification ruling. Samples and descriptive literature were received. Style number F4703 is identified as “BLUE – PE ORBITAL DROP LVRBK - SLV/BLUE.” It is a pair of dangling silver and blue earrings. The earring components include: two base metal European wires, two 24 mm by 34.5 mm base metal oval-shaped hoop castings, and two 14 mm by 25 mm oval-shaped base metal castings, each containing a plastic stone. Style number F4709 is identified as “BLUE – BR OVAL STRETCH - SLV/BLUE.” It is a silver and blue stretch bracelet. The bracelet components include: seven 10 by 11.5 mm base metal castings, seven 20.5 mm by 11.5 mm base metal castings, twenty eight 3 mm plastic beads, and seven 13 mm by 11.5 mm plastic stones. Style number F4710 is identified as “BLUE – NK 16INA OVAL COLLAR - SLV/BLUE.” It is a sliver and blue necklace. The necklace components include twelve 10 mm by 21 mm round base metal castings, nine 12 mm by 21 mm base metal castings, each set with nine 12 mm by 13 mm plastic stones, and one 1.5 mm glass stone. 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.” You state in your letter that you believe that each of the items should be classified at 7117.90.7500, HTSUS. We agree. The earrings, style number F4703, and the bracelet, style number F4709 are both composite goods of base metal and plastic. Due to the relatively even bulk and visual appeal of the base metal and plastic, no material can be singled out as providing the essential character. The applicable subheading for imitation jewelry of base metal is 7117.19.9000, HTSUS, and the applicable subheading for imitation jewelry of plastic is 7117.90.7500, HTSUS. Because imitation jewelry of base metal and imitation jewelry of plastic are both classified in the same heading, GRI 6 is implicated at the subheading level. Consequently, the subheading of imitation jewelry of plastic is last in the subheadings of the HTSUS. The applicable subheading for the earrings, style number F4703, and the bracelet, style number F4709, 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. The necklace, style number F4710 is a composite good of base metal, plastic and glass. However, the glass does not equally merit consideration due to the relatively small bulk, value, and visual appeal in relation to the base metal and plastic. Moreover, due to the relatively even bulk and visual appeal of the base metal and plastic, no material can be singled out as providing the essential character. The applicable subheading for imitation jewelry of base metal is 7117.19.9000, HTSUS, and the applicable subheading for imitation jewelry of plastic is 7117.90.7500, HTSUS. Consequently, the subheading of imitation jewelry of plastic is last in the subheadings of the HTSUS. The applicable subheading for the earrings, style number F4710 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division