The tariff classification of earrings and necklaces from China.

N235008 November 27, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Bernard D. Liberati, President Morris Friedman & Co. P.O. Box 1550 1153 Marlkress Road Cherry Hill, NJ 08003 RE: The tariff classification of earrings and necklaces from China. Dear Mr. Liberati: In your letter dated October 20, 2012, on behalf of Deb Shops, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item 39477 is a pair of base metal, hoop earrings covered over in black imitation gemstone beads which are individually separated by rings of imitation diamonds housed in metal castings. The black imitation gemstones and imitation diamonds are faceted. All of the imitation gemstones are stated to be of plastic. Item 39478 is a pair of base metal, hoop earrings partially covered over in imitation diamond beads and partially covered over in imitation diamonds housed in metal castings; the partially covered imitation diamond beads are individually separated by rings of imitation diamonds housed in metal castings. The imitation diamond beads and imitation diamonds are faceted. All of the imitation gemstones are stated to be of plastic. Item 39479 is a pair of base metal, hoop earrings covered in imitation diamonds housed in metal castings, having both an inner and outer-hoop of metal. The imitation diamonds are faceted and set within the inner and outer hoops. All of the imitation gemstones are stated to be of plastic. Item 39552 are necklaces composed of either black or orange, large size, faceted beads strung together by wire, with each faceted bead separated by a spacer bead. The black necklace has silver colored spacer beads and the orange necklace has gold colored spacer beads. Both necklaces have chain links that attach together by means of a lobster clasp. Item 39584 is a double stranded necklace composed of base metal chain links attached to metal castings having black faceted imitation gemstones. There appears to be 52 or 53 black faceted imitation gemstones, with each gemstone interspersed between patterns of three metal chain links. At the end of each side of the necklace are two base metal toggle clasps or bar connectors attached to o-rings which are closed together by means of a lobster clasp. For each piece, no in depth breakdown of component materials (plastic, metal, etc.) was provided, such as, the weight of each material, the size of each gemstone, the quantity of each gemstone, and the cost of each material. Never the less an essential character determination will be undertaken by physical and visual inspection of each sample. The five items referenced above are composed of different components, and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), 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. For items 39477 and 39478, the essential character of the earrings is imparted by the plastic, imitation gemstones. It is the imitation gemstones that predominately adorn over the metal hoops. For item 39479, the essential character of the earrings is imparted by the plastic, imitation gemstones. It is the imitation gemstones patterned between the inner and outer loops that predominately adorn the metal hoops, and moreover, catches one’s eye as if wearing diamond hoop earrings. For items 39552, the black and orange necklaces, the essential character of the necklaces are imparted by the large size, plastic, imitation gemstones. It is the volume (size and bulk) of the imitation gemstones that overshadows any metal jewelry findings. For item 39552, the essential character of the necklace is imparted by the plastic, black, imitation gemstones. It is the numerous pairs of black color imitation gemstones running along the strands {held together by patterns of three metal chain links} that catch one’s eye as if wearing a black tourmaline necklace. The applicable subheading for item numbers 39477, 39478, 39479 (pairs of earrings), and item numbers 39552 and 39584 (necklaces), will be 7117.90.7500, Harmonized Tariff Schedule of the United States (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 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