The tariff classification of decorative cuff ends from China.

N258187 November 13, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500; 7117.19.9000 Katrina A. Burkett Product Development Assistant Cousin Corporation of America 12333 Enterprise Boulevard Largo, FL 33773 RE: The tariff classification of decorative cuff ends from China. Dear Ms. Burkett: In your letter received by the National Commodity Specialist Division on October 15, 2014, you requested a tariff classification ruling. Decriptive literature, illustrative literature and diagrams were received. Item number 34574024 is the Cousin, Odds and Endstm, “Cuff Ends.” The two decorative cuff ends are designed to push into a metal cuff bracelet. The bracelet has a female end-cap attached to each end and the cuff ends have a male insert, allowing for the joining of the cuff ends to the bracelet. Each cuff end has an oval shaped, faceted, blue, acrylic (plastic) imitation gemstone surrounded by numerous acrylic diamond-like rhinestones. The acrylic imitation gemstones are set on a base metal casting, plated in Hamilton Gold. Company provided information indicates that, 75% of the cuff ends are of acrylic and 25% are of base metal and that the cost of the acrylic is greater than the cost of the base metal. Observation of the cuff ends indicates that the base metal castings cannot be seen, and moreover the large size, faceted, blue acrylic gemstones with their acrylic rhinestones, have the appearance of imitation gemstone ornaments. Accordingly, the essential character of the ornaments is imparted by the acrylic imitation gemstones. Item number 34574033 is the Cousin, Odds and Endstm, “Cuff Ends.” The two decorative cuff ends are designed to push into a metal cuff bracelet. The bracelet has a female end-cap attached to each end and the cuff ends have a male insert, allowing for the joining of the cuff ends to the bracelet. Each cuff end is a base metal casting, plated in Hamilton Gold, formed into a gold spike. The cuff ends have the appearance of base metal ornaments. Company provided information indicates that, 100% of the cuff ends are of base metal. Legal Note 11 to Chapter 71 in conjunction with Legal Note 9 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS), provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment, for example rings, bracelets, necklaces, brooches, earrings, pendants, pins, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents. When terms are not defined in the HTSUS or the Explanatory Notes (ENs) to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). Although the term imitation jewelry includes pendants, a definition of the word is in order for purposes of discussion of the merchandise concerned. As such, the Online Oxford English Dictionary, at 3, a. “pendant” means: A jewel, bead, tassel, or the like, attached loosely to clothing, etc., so as to hang down as an ornament; an ornamental fringe (obs.); (now) esp. a loosely hanging piece of jewellery worn on a chain around the neck; a necklace with such a piece of jewellery attached. The Online Oxford Dictionary (American English), at 2, a. “charm” means: A small ornament worn on a necklace or bracelet. With definition in context, we find that pendants and charms both fall into the class or kind of goods to be considered articles of jewelry for purposes of being classified in Chapter 71, HTSUS. Further, it is our opinion that the merchandise concerned is akin to charms, but rather than hanging down as most charms do, the Odds and Endstm, cuff end ornaments are inserted into the end caps of metal cuff bracelets. The applicable subheading for item number 34574024, the Odds and Endstm, “Cuff Ends, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for item number 34574033, the Odds and Endstm, “Cuff Ends, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% 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 Neil H. Levy at E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division