The tariff classification of imitation jewelry from China.

N269051 October 13, 2015 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Christine Ferri Purchasing Manager Sequin LLC 234 W. 39th Street New York, NY 10018 RE: The tariff classification of imitation jewelry from China. Dear Ms. Ferri: In your E-mail dated September 24, 2015, you requested a tariff classification ruling. A photo and material breakdown were received. Item NE6639MIGL is described as the “Women’s Statement Necklace with Navette Shaped.” The item is a segmented necklace consisting of steel chain links with a lobster clasp closure, and has four zinc castings partially marquise (navette) shaped and partially circular shaped all of which form the structure of flowers, onto which four marquise imitation gemstones made of plastic and three circular imitation gemstones made of glass are affixed to each one of the four flower shaped casting. Percentage wise, the provided material breakdown by weight indicates 40% zinc, 20% steel, 30% plastic and 10% glass, while the provided material breakdown by cost indicates 40% zinc, 10% steel, 30% plastic and 20% glass. The overall data indicates that the weight and cost of the zinc castings are more than any of the other constituent materials. Observation of the photo of the merchandise concerned indicates that the zinc castings are nearly obscured by the presence of the imitation gemstones made of plastic and glass. 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. The Women’s Statement Necklace with Navette Shaped is a composite article made up of different components (i.e., base metals, plastic and glass) and is considered a composite good for tariff purposes. Regarding the essential character of the merchandise concerned, the Explanatory Notes (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. When the material or component which gives the good its essential character cannot be determined, classification is determined by means of GRI 3 (c), HTSUS, which directs that when goods cannot be classified by reference to GRI 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In the case before us, the essential character of the Women’s Statement Necklace with Navette Shaped is not readily apparent. The castings, not visible to one’s eye, play no role in the visual admiration of the jewelry piece. Each of the constituent materials for the imitation gemstones play only a part in the visual beauty of the jewelry piece. Neither the plastic nor the glass imitation gemstones largely dominate the aesthetics of the jewelry piece. It is our opinion that no one factor or combination of factors impart the essential character to the Women’s Statement Necklace with Navette Shaped. With no essential character for the Women’s Statement Necklace with Navette Shaped, we turn to GRI 3 (c), HTSUS. As we have competing subheading within the imitation jewelry provisions of heading 7117, HTSUS. GRI 6 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. Using GRI 3 (c) in conjunction with GRI 6, the subheading which occurs last in numerical order of the two competing subheadings (7117.90.7500 imitation jewelry of plastics or 7117.90.9000 imitation jewelry other than of plastics and not of base metal) for the Women’s Statement Necklace with Navette Shaped is 7117.90.9000, HTSUS. The applicable subheading for the Women’s Statement Necklace with Navette Shaped 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