The tariff classification of a necklace and earring gift set from China.

N242609 June 27, 2013 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Sean Mouring UPS Trade Management Services, Inc. 2031 S. Centennial Avenue Aiken, SC 29803 RE: The tariff classification of a necklace and earring gift set from China. Dear Mr. Mouring: In your letter dated May 28, 2013, on behalf of Avon Products, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item # 5050989 is described as the “bold color statement necklace and earring gift set.” The necklace consist of three zinc castings forming a crescent shape, of which, the outer castings each have five, blue color, faceted, plastic, imitation gemstones and the inner casting has twelve, blue color, faceted, plastic, imitation gemstones. Connected to both ends of the castings are two 6¼ inch steel cable chains that attach together by means of a lobster clasp. Both the castings and chain are necessary to form the complete necklace. Each earring consists of a zinc casting and has six, ruby color, faceted, plastic, imitation gemstones. Affixed to the casting is a titanium post that closes by means of a clutch made from brass and plastic. As the packaging of the two items together was not provided, it is unclear whether the necklace and earrings come in coordinated colors or are sold in varied colors. Never-the-less, for purposes of this ruling, color makes no difference towards the outcome of this ruling. Additional information for the necklace was provided that indicates that the weight of the metal substantially exceeds that of the weight of the plastic and that the cost of the plastic appreciably exceeds that of the metal. Additional information for the earrings indicates that the cost of the plastic exceeds the cost of the metal. No date for weight was provided, however, in most cases, metal weighs more than plastic. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order. As the bold color statement necklace and earring gift set is not classified in accordance with GRI 1, GRI 2 or GRI 3 (a), we turn to GRI 3 (b). GRI 3 (b) stipulates that the classification for composite goods and goods put up in sets for retail sale will be determined by the material or component imparting the essential character to the good. At a minimum, the necklace and earrings are composed of different materials and form composite goods. We will use the Explanatory Notes (ENs) to the HTSUS, which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, to ascertain whether or not the merchandise concerned qualifies as a set for tariff purposes. With the necklace and earrings, both, classified in heading 7117, HTSUS, the issue becomes the proper ten-digit subheading classification for the items. Consequently, GRI 6, HTSUS, is implicated. GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable. At Rule {GRI} 3 (b) (VIII), ENs to the HTSUS, it states 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.” Using GRI 6 in conjunction with GRI 3 (b), we are of the opinion that the plastic, imitation gemstones, impart the essential character to the necklace and earrings, in that, the cost of the imitation gemstones is higher than of the cost of the metal castings; the faceted, imitation gemstones are highly ornamented; the large size, quantity and volume of the imitation gemstones attracts one’s eye, and the casting are coved over giving the appearance of imitation gemstone jewelry. As such the necklace and earrings are both classified in subheading 7117.90.7500, HTSUS. Further delineated under Rule 3 (b) (X), ENs to the HTSUS, the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In spite of conditions (b) and (c) being met, condition (a) is not met, as the necklace and earrings are both classified in the same subheading. Consequently, the necklace and earrings are not classifiable as sets within the meaning of the tariff schedule, and therefore must be classified separately. The applicable subheading for the bold color necklace and bold color earrings, not forming a set for tariff purposes, 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