U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a necklace from China.
N257706 October 27, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Debra Dudzinski Customs Compliance Analyst Crimzon Rose, Inc. 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of a necklace from China. Dear Ms. Dudzinski: In your letter dated September 22, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number 477410WM is described as the “42-Inch Necklace.” The necklace is segmented by three sections of curb chain links with varying sizes, colors and patterns of acrylic (plastic) beads interspersed along the chain link sections, of which the last bead on each side is connected to a cable chain, finishing off the necklace. Company provided information indicates, that the weight and cost of the acrylic beads far surpasses the weight and cost of the base metal jewelry findings. The “42-Inch Necklace” is composed of different components (i.e., base metal and acrylic), and is considered a composite good. The Explanatory Notes (ENs) 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. In this instance, we are of the opinion that the acrylic beads impart the essential character to the necklace, in that the beads by size and volume, and color coordination and patterns of style, are the visuals that entice the purchase and wearing of such a necklace. The applicable subheading for the “42-Inch Necklace” 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 E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.