The tariff classification of Fashion Tid Bitstm from China.

N268768 October 1, 2015 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Teresa Petz International Assistant Manager Hobby Lobby Stores, Inc. 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of Fashion Tid Bitstm from China. Dear Ms. Petz: In your letter dated September 10, 2015, you requested a tariff classification ruling. Descriptive and illustrative literature were provided. As requested, the samples submitted will be returned to you. Item 214494 is identified on the blister card as the “Fashion Tid Bitstm Wearable Art.” The item is described as a rhinestone fashion accessory, which consists of a round, zinc casting with an outer row of small purple glass rhinestones and an inner row of small clear glass rhinestones, with a large size center, clear, faceted rhinestone designed to look-like an imitation diamond. Company provided information indicates that the zinc casting weighs more than the glass rhinestones and acrylic jewelry findings of the merchandise concerned. The cost of the glass rhinestones is marginally more than the cost of the zinc casting and significantly more than the cost of the acrylic jewelry findings of the merchandise concerned. Item 672527 is identified on the blister card as the “Fashion Tid Bitstm Wearable Art.” The item is described as a glass flower, which consists of a centered, pitted, iron plate with felt backing having an outer row of large size, black glass, faceted rhinestones, with an inner row of adjacent large size, clear glass, faceted rhinestones, and two more inner rows of small size, clear glass, faceted rhinestones. All of the large size glass ornaments are strung side-by-side (juxtaposition) with an upper centered piercing (unlike beads having a central piercing through their bodies) and are layered together in the formation of the flower. Company provided information indicates that the glass ornaments weigh and cost significantly more than the iron plate. It is your position that item 214494 and item 672527, used to embellish apparel, fabrics, fashion accessories, etc., meets the definition of “similar glass smallwares” and therefore should be classified in heading 7018 of the Harmonized Tariff Schedule of the United States (HTSUS). Chapter 70, “Glass and Glassware,” HTSUS, excludes articles of imitation jewelry of Chapter 71, HTSUS. Additionally, Chapter 67, “…. “Artificial Flowers ….,” excludes articles of glass of Chapter 70, HTSUS. For reasons articulated below, it is our opinion that the merchandise concerned is not classifiable in either Chapter 70 or 67 of the HTSUS. Legal Note 11 to Chapter 71 in conjunction with Legal Note 9 (a) to Chapter 71 of the HTSUS, provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment, for example rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia, 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). Additionally, when terms are defined within the HTSUS or the ENs to the HTSUS, but those terms still lack adequate meaning or need to be expounded upon, common and commercial meaning may be derived by consulting dictionaries, lexicons, scientific authorities and other reliable sources. Although Legal Note 11 to Chapter 71 in conjunction with Legal Note 9 (a) to Chapter 71, HTSUS, provides meaning to the terms “articles of jewelry” and “imitation jewelry,” the word or term {jewelry – US} or {jewellery – UK} is not defined within the HTSUS or the ENs to the HTSUS. Two dictionary sources provide meaning to the word or term jewelry/jewellery: (1) the Online Cambridge Advanced Learner’s Dictionary defines jewelry or jewellery as decorative objects worn on your clothes or body that are usually made from valuable metals, such as gold and silver and precious stones; and (2) the Online Collins English Dictionary defines jewelry or jewellery as the objects that are worn for personal adornment, such as bracelets, rings, necklaces, etc. considered collectively. Wikipedia states in pertinent part that “jewellery or jewelry consists of small decorative items worn for personal adornment, such as brooches, rings, necklaces, earrings, and bracelets. Jewellery may be attached to the body or to clothes ….” From the Legal Notes to Chapter 71 cited above and our formulated common meaning, we accept that jewelry or jewellery are decorative objects worn on the body or clothes for reasons of personal adornment, and that those decorative objects can take the form of rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia, and the like. Within the context of “decorative objects worn on clothes,” jewelry or jewellery includes headgear and headwear – see Online Oxford English Dictionary for definition of headgear and headwear. When interpreting and implementing the 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). In pertinent part the ENs to heading 7117, “Imitation jewellery,” provide that 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 anodized aluminum wire, usually twisted or surfaced worked, whether or not fitted with a crude clasp, sometimes used as ear-rings without further working and (b) Ornamental motifs of base metal, whether or not polished, assembled by small links into strips of indefinite length. Company provided marketing and advertising literature indicate for item 214494 that a self-adhesive pin back or glued felt and pin back are to be attached for purposes of adjoining the item to clothing, especially headwear, whether it be a head wrap, headband, hat or cap. Item 214494 is also depicted in marketing and advertising literature as a type of pendant used in conjunction with other decorative jewelry findings in the formation of a necklace. You also indicate that item 214494 can be applied directly to clothing, hats, bags, etc., by means of glue or other adhesives. With an attached pin back, the item is also a type of “brooch” worn on clothing. Even if considered an incomplete pendant or brooch without its means of attachment, it has the essential character of the complete decorative jewelry finding; other uses, such as for handbags and other articles not worn on or over clothing or on the body are secondary in nature. It is our opinion based on the information provided that the chief use of this item is that of imitation jewelry worn on or over clothing, or on the body, regardless of its means of attachment. Company provided marketing and advertising literature indicate for item 672527 that a pin or glue or stitching is all that is needed for purposes of adjoining the item to clothing, especially headwear, whether it be a head wrap, headband, hat or cap. Although not depicted in marketing and advertising literature with other decorative jewelry findings in the formation of a necklace, item 672527 shares similarities of size and shape and design to be included within the term decorative jewelry findings, and is therefore of the class or kind to be used in the formation of a necklace. You also indicate that item 672527 can be applied directly to clothing, hats, bags, etc., by means of glue or other adhesives. With an attached pin back and worn alone the item is also a type of large size “brooch” worn on clothing. Even if considered an incomplete pendant or brooch without its means of attachment, it has the essential character of the complete decorative jewelry finding; other uses, such as for handbags and other articles not worn on or over clothing are secondary in nature. It is our opinion based on the information provided that the chief use of this item is that of imitation jewelry worn on or over clothing, regardless of its means of attachment. Items 214494 and 672527 are composed of different components (base metal and glass) and are considered composite goods for tariff purposes. Regarding the essential character of the merchandise concerned, the ENs to the HTSUS, at 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. For both items, the essential character of the goods is imparted by the glass imitation rhinestones or gemstones, which provides, visually, for the beauty and charm of the decorative jewelry findings. The applicable subheading for item 214494 and item 672527 will be 7117.90.9000, 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: 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 neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division