The tariff classification of earrings from China

N234395 October 26, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Linda S. Smith Administrative Coordinator John S. Connor, Inc. Bracket Ears 799 Cromwell Park drive, Suite A-F Glen Burnie, MD 21061 RE: The tariff classification of earrings from China Dear Ms. Smith: In your letter dated September 24, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The item is a pair of stainless steel, post earrings, packaged together with four colored latex-free rubber sticks, which is placed inside of a marketing box identified with the Bracket Ears logo. Each of the rubber sticks has a top and bottom side, having five detachable colored loops per side, for a total of ten loops per stick. Per stick, both the rubber stick and its ten loops are in the same color. Up to four colored loops can be detached from the rubber sticks and placed upon one earring, thereby resembling the appearance of orthodontic braces. The weight and cost of the metal exceeded that of the rubber sticks with detachable loops. It is stated that the latex-free sticks with colored attachments are designed to coordinate or match the colored ties that children place on their braces. This item will be given as gifts to dental patients as part of their treatment. Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the earrings with attachments are composed of different components (metal and latex-free rubber), and are therefore considered composite goods. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The Explanatory Notes (ENs) to the HTSUS, at 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 instance, the metal imparts the essential character to the earrings, in that it weighs and cost more than the latex-free rubber sticks, is highly visible and attractive, and catches one’s eye with simply accents of the colored loops. The applicable subheading for the stainless steel earrings with four latex-free rubber sticks, 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, Thomas J. Russo Director National Commodity Specialist Division