The tariff classification of a necklace and a coordinated pair of earrings from China.

N257723 October 14, 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 and a coordinated pair of earrings from China. Dear Ms. Dudzinski: In your letter dated September 23, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style # 426436R1WM, is identified as a “36-Inch Necklace and Earring Set.” The necklace is fashioned from a continuous strand of segmented, base metal cable chain links with varying patterns dispersed along the chain links of acrylic pearl beads and faceted crystal AB acrylic beads. Acrylic is a form of thermoplastic or thermosetting plastic. At one end of the necklace there is a singular lobster clasp closure connected to the chain links that when secured to the other end of the necklace forms a two row necklace. This necklace is packaged together on a blister card with a pair of coordinated drop earrings. Company provided information indicates, that the necklace consists of: 29 segments of 2.26mm oval cable chain links in two different sizes; 28, 8x6mm, faceted crystal AB acrylic beads; 20, 6mm, acrylic pearl beads; 15, 12mm, acrylic pearl beads; 22, 10mm, acrylic pearl beads; and 1, lobster clasp closure. The earrings consist of: 2 fishhooks; 2, 8x6mm, faceted crystal AB acrylic beads; and 2, 10mm, acrylic pearl beads. Additional, company provided information indicates, that for the necklace the weight of the acrylic components significantly surpasses that of the weight of the base metal components and that the cost of the acrylic components is less than the cost of the base metal components; for the earrings, the weight of the acrylic components exceeds that of the base metal components, and the cost of the acrylic components and base metal components are equal to each other. Review of the company provided information for the necklace indicates, that the cost of the acrylic components (beads {form of faceted imitation gemstones} and pearls) in relation to the base metal components (oval cable chain links, jumprings, eyepins and lobster clasp closure) are appreciable to each other. By observation of the necklace, the acrylic imitation gemstones and pearls are highly visible along the necklace, while the jumprings, eyepins and lobster clasp closure are not easily seen along the necklace. 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. Since the necklace and earrings are both, classified in heading 7117, HTSUS, the issue becomes the proper ten-digit subheading classification for the items. Accordingly, 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. As the “36 inch Necklace and Earring 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 determine the essential character of the good, if applicable, and then to ascertain whether or not the merchandise concerned qualifies as a set for tariff purpose. Rule {GRI} 3 (b) (VIII), ENs to the HTSUS, 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.” In jewelry it is common when a necklace and pair of earrings form a set, in accordance with the meaning of a set as derived by the ENs to the HTSUS, that the necklace is the defining piece used for classification purposes. Using GRI 6 in conjunction with GRI 3 (b), HTSUS, we are of the opinion that the acrylic beads and pearls impart the essential character to the necklace, in that, the acrylic imitation gemstones and pearls by size and volume dominate one’s visual of the necklace, while the segmented cable chain links without the connecting acrylic imitation gemstones and pearls do not form a completed neck chain. 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 a set within the meaning of the tariff schedule as the jewelry pieces are both classified in the same heading and same subheading (heading 7117, HTSUS and subheading 7117.90, HTSUS, respectively). The applicable subheading for the 36-inch necklace and pair of coordinating 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 E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division