The tariff classification of jewelry findings from China.

N250141 March 3, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Bryan A. Espinosa Product Development Assistant Cousin Corporation of America 12333 Enterprise Boulevard Largo, FL 33773 RE: The tariff classification of jewelry findings from China. Dear Mr. Espinosa: In your letter dated February 5, 2004, you requested a tariff classification ruling. Illustrative literature was provided. Item # 34770725 is a base metal chain having 19 acrylic faceted bead drops attached to it. The item consists of a 20cm (approx. 7.87-inches in length) gold colored chain made of 100% iron; 5 {15mm} brown acrylic beads, 4 {14mm} yellow acrylic beads, 10 {10mm} pink acrylic beads; and has 19 seed beads that cap each of the acrylic faceted beads. 19 iron head pins piece within the 19 acrylic beads allowing for connection to the chain. This item is marketed on the blister card as Jewelry Basics. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs for heading 7117, state in pertinent part the following: The heading also covers unfinished or incomplete articles of imitation jewellery (ear-rings, bracelets, necklaces, etc.), such as: (a) Semi-finished split rings, consisting of anodised aluminium wire, usually twisted or surface worked, whether or not fitted with a crude clasp, sometimes used as ear-rings without further working; (b) Ornamental motifs of base metal, whether or not polished, assembled by small links into strips of indefinite length. Further, the heading also excludes; … (b) Articles of heading 83.08 (buckles, buckle-clasps, clasps, hooks, eyelets, etc.). By inspection of the photo and the description of the item as provided by your company, it is our opinion that the Jewelry Basics finding, without its clasp, is an unfinished or incomplete piece of imitation jewelry. It is further our opinion, the removal of the acrylic faceted beaded drops to create secondary jewelry pieces, does not change the fact at time of import that the item has the essential character of the finished bracelet. We find that the acrylic faceted beaded drops based on quantity, volume and cost impart the essential character to the bracelet. Accordingly, the acrylic faceted beaded drop bracelet, without its clasp, is classifiable within heading 7117, HTSUS – the provision for imitation jewelry. The applicable subheading for the acrylic faceted beaded drop bracelet, without its clasp, 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division