The tariff classification of holiday pins from China.

N125985 October 19, 2010 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Marlene Collins Global Trade Compliance Analyst Liz Claiborne, Inc. One Claiborne Avenue HQ 27th Floor North Bergen, NJ 07047 RE: The tariff classification of holiday pins from China. Dear Ms. Collins: In your letter dated September 30, 2010, you requested a tariff classification ruling. As requested, the submitted samples will be returned to you. Samples have been submitted for five Christmas holiday pins: “Santa’s Sleigh”, “Nutcracker”, “Christmas Tree”, “Candy Cane” and “Christmas Bells.” Each pin is composed of base metal adorned with faux gemstones made of glass. The brooches feature a metal pin that passes through clothing and a catch made of metal that secures the pin against the clothing. These items will be sold under the brand name of Monet Jewelry. In a dispositive decision for Christmas lapel pins and earrings and Halloween earrings, the Federal Circuit Court in Russ Berrie & Company, Inc. v. United States, Slip Op. 04-1084, 2004 U.S. App. LEXIS 18226 (Fed. Cir. August 27, 2004) considered whether jewelry items (lapel pins and earring sets) reflecting Christmas and Halloween themes, which did not contain precious metals, or precious or semi-precious stones, should be classified as “imitation jewelry” of heading 7117, Harmonized Tariff Schedule of the United States (HTSUS), or as “festive articles” of heading 9505, HTSUS. The Court found that the Christmas and Halloween theme jewelry articles were more specifically classified as “imitation jewelry” in heading 7117, HTSUS. See New York Ruling N078859 dated October 19, 2009 and N121916 dated September 21, 2010. You have suggested that the pins might qualify as “festive articles” under the terms of Chapter 95, heading 9505, HTSUS. Consistent with Russ Berrie & Company, Inc. v. United States, we find the five Christmas holiday pins are more specifically provided for as imitation jewelry, and therefore are not classifiable under the provision for festive articles. The subject pins are composed of different components [base metal and glass] and are considered composite goods. Regarding the essential character of the pins, the Explanatory Notes to 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. The designs of the pins mimic Cloisonné, a decorative technique in which enamelware, colored areas are separated by thin metal strips, and then fired, or Champlevé a decorative art for metals, in which troughs or cells are carved into the surface of metal, filled with colored enamel, and then fired. Also, Cloisonné can involve inlays of cut gemstones, glass, and other materials. It is our opinion that the base metal imparts the essential character to each of the five pins, in that the metal settings and functional jewelry findings (pins/catches) provide the structures/mountings onto which decorative glass gemstones are placed. Accordingly, classification of the pins is imitation jewelry of base metal. The applicable subheading for the pins will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: 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 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 (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division