The tariff classification of earring backs from China

N254110 June 27, 2014 CLA-2-74:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7419.99.5050; 3926.90.9980 Ms. Linda Diamant Ann Taylor Inc. 7 Times Square, 11th Floor New York, NY 10036 RE: The tariff classification of earring backs from China Dear Ms. Diamant: In your letter dated May 30, 2014, you requested a tariff classification ruling on earring backs. A sample of the subject merchandise was provided for our review. The subject merchandise is identified as Style 304746 and is described in your letter as a “Set of plastic, metal and rubber earring backs. There are 18 ‘wing clutches’ made of brass, 16 ‘bullet clutches’ made of brass, 20 ‘rubber backs’ made of rubber and 6 ‘disk backs’ made of brass and plastic.” Although you refer to one type of the earring backs as rubber backs, you confirmed in a telephone conversation on June 17, 2014, that the 20 rubber backs in question are actually made of plastics and not rubber. The assortment of earring backs is packaged on a blister display card with 4 compartments. The wing clutches, the bullet clutches, the rubber backs and the disk backs are each packed in a separate compartment on the blister display card. The subject earring backs are designed to be used to hold an earring securely in place to prevent the user from losing the earring. The disk backs under consideration are composite articles that are made of brass and plastic. Since the function of the brass component is to act as a stopper to prevent the user from losing the earring, the brass imparts the essential character to the disk backs. You stated in your letter that “We propose the accurate classification is 7419.99.5050 for the set because the majority of the surface area (for the set) is brass.” Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The General Rules of Interpretation and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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 the case of Style 304746 under consideration, it is the opinion of this office that the subject merchandise is not considered to be a set for tariff classification purposes since the wing clutches, the bullet clutches, the rubber backs and the disk backs are not put up together to meet a particular need or carry out a specific activity. The four types of earring backs are not intended for use together or in conjunction with one another for a single purpose or activity. The wing clutches, the bullet clutches, the rubber backs and the disk backs are used to secure an earring in place, and each type of earring back is used independently from each other with different earrings. Therefore, the wing clutches, the bullet clutches, the rubber backs and the disk backs do not comprise a set for tariff classification purposes and must be classified separately under their appropriate headings. The applicable subheading for the wing clutches, the bullet clutches and the disk backs will be 7419.99.5050, HTSUS, which provides for other articles of copper, other, other, other, other, other. The rate of duty will be free. The applicable subheading for the rubber backs will be 3926.90.9980, HTSUS, which provides for other articles of plastics…: other: other…other. The rate of duty will be 5.3 percent 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 Ann Taub at Ann.Taub@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division