Base
N1639422011-05-25New YorkClassification

The tariff classification of two pairs of earrings from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of two pairs of earrings from China.

Ruling Text

N163942 May 25, 2011 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 North Bergen, NJ 07047 RE: The tariff classification of two pairs of earrings from China. Dear Ms. Collins: In your letter dated May 2, 2011, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Samples have been submitted for two styles of earrings: Style number LC-2011-BE-4A is a pair of base metal fishhook earring, featuring per earring, 16 plastic small imitation gemstones set within base metal castings. Eight of the stones are violet in color and eight of the stones are light amethyst in color. There are four clusters of four, having two of each color within a cluster. For each earring, the bronze colored casting is visible upon viewing the four sides of the inserted stones, as well as on the backside of each of the stones. Style number LC-2011-BE-6A is a pair of base metal fishhook earrings, featuring per earring, 1 plastic hexagon imitation gemstones, affixed by means of a metal eye pin connector to a flower base metal casting, containing a single cluster of 8 plastic small imitation gemstones and 1 center glass imitation gemstone. The hexagon stone is colored amethyst, the cluster of eight stones is colored violet and the center stone is colored metallic amethyst. For each earring, the bronze colored casting is visible upon viewing the pin connector, and on the four sides of the inserted stones, as well as on the backside of each of the stones. The two sets of earrings are composed of different components [metal and plastic for style number LC-2011-BE-4A and metal, plastic and glass for style LC-2011-BE-6A] and are considered composite goods. Regarding the essential character of the two sets of earrings, 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. In this case, the base metal castings impart the essential character to the two pairs of earrings, in that the base metal castings provide the support, structure and form onto which decorative plastic and/or glass gemstones are affixed. Further, the bronze colored, metal castings provide ornate accents to both sets of earrings. See New York Ruling letters: N120152 dated September 9, 2010 and N128004 dated November 1, 2010. The applicable subheading for the earrings 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

Related Rulings for HTS 7117.19.90.00

Other CBP classification decisions referencing the same tariff code.