The tariff classification of rings, bracelets, necklaces and earrings from Italy

N298686 July 10, 2018 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Roberto Borrazzi Michela Borrazzi Via dei Coronari, 32 Rome 00189, Italy RE: The tariff classification of rings, bracelets, necklaces and earrings from Italy Dear Mr. Borrazzi: In your letter dated July 5, 2018, you requested a tariff classification ruling. Descriptions with material breakdowns, and photographs were provided. This ruling only concerns the five items below, as described by you. Item 1 is described as the “Classic – AN1” ring. This category of rings consists of three components: (1) a plastic ring body made via plastic injection molding, (2) a one-micron, 18k gold plated bronze mounting rim and (3) a polycarbonate imitation cameo motif. You indicate that “the ring is assembled by hand, and that the plastic ring body and the bronze mounting rim are all produced to exactly the same size and does not require any fitting. You further indicate that the production process of the polycarbonate imitation cameo motifs involves different sizes and thicknesses to them with each cameo motif being grounded and hand-fitted to its mounting rim, before being bonded with jewelers adhesive. Once the glue binding these two components has set, then this compound component is in turn glued to the plastic ring body and allowed to set.” Cost data indicates that the plastic and polycarbonate materials of the ring body and cameo motif, respectively, are higher than that of the metal material with plating of the bronze rim, and that the production and labor costs for the plastic ring body and polycarbonate cameo motif are significantly higher than that of the production and labor costs of the plated bronze rim. In a nutshell the total value of the plastic components of the ring is 70% and the total value of the metal component of the ring is 30%. Item 2 is described as the “Exclusive – AN4” ring. This category of rings consists of three components: (1) a one-micron, 18k gold plated cast bronze ring body, (2) a one-micron, 18k gold plated bronze mounting rim and (3) a polycarbonate imitation cameo motif. You indicate that “the ring is assembled by hand, and that the bronze ring body and the bronze mounting rim are all produced to exactly the same size and does not require any fitting. You further indicate that the production process of the polycarbonate imitation cameo motifs involves different sizes and thicknesses to them with each cameo motif being grounded and hand-fitted to its mounting rim, before being bonded with jewelers adhesive. Once the glue binding these two components has set, then this compound component is in turn glued to the plastic ring body and allowed to set.” Cost data indicates that the metal materials with plating of the bronze ring body and bronze mounting rim, respectively, are significantly higher than that of the polycarbonate cameo motif material, and that the production and labor costs for the polycarbonate cameo motif is significantly higher than that of the production and labor cost of the plated bronze ring body and plated bronze mounting rim. In a nutshell the total value of the plastic component of the ring is 52% and the total value of the metal components of the ring is 48%. Item 3 is described as the “Trilogy – BR2” bracelet. This category of bracelets consists of four components: (1) a one-micron, 18k gold plated cast bronze bracelet with three mounting rims and (2) three polycarbonate imitation cameo motifs. You indicate that “the bracelet is assembled by hand, and that the bronze bracelet body is always produced to exactly the same size and does not require any fitting. You further indicate that the production process of the polycarbonate imitation cameo motifs (three in total) involves different sizes and thicknesses to them with each cameo motif being grounded and hand-fitted, and then bonded to the three mounting rims in the bracelet.” Cost data indicates that the metal material with plating of the bronze bracelet body is significantly higher than that of the polycarbonate cameo motif material, and that the production and labor costs for the polycarbonate cameo motifs are significantly higher than that of the production and labor cost of the plated bronze bracelet body. In a nutshell the total value of the plastic component of the ring is 52% and the total value of the metal components of the ring is 48%. Item 4 is described as the “Sautoir – CL9” necklace. This category of necklaces consists of four components: (1) a one-micron, 18k gold plated cast bronze chain, (2) a one-micron, 18k gold plated cast bronze lobster claw, (3) seven one-micron, 18k gold plated bronze mounting rings with eyelets of which six are double sided and one is single sided, and (4) thirteen polycarbonate imitation cameo motifs. You indicate that “the necklace is assembled by hand, and that each necklace gets a lobster claw clasp, and seven bronze gold-plated mounting rims. You further indicate that the production process of the polycarbonate imitation cameo motifs (thirteen in total / 6-double sided and 1 single sided) involves different sizes and thicknesses to them with each cameo motif being grounded and hand-fitted, and then bonded to the seven mounting rims in the necklace.” Cost data indicates that the metal material with plating of the bronze chain-link necklace with seven bronze mounting rims is significantly higher than that of the polycarbonate cameo motif material, and that the production and labor costs for the polycarbonate cameo motifs are significantly higher than that of the production and labor cost of the plated bronze chain-link necklace with seven bronze mounting rims. In a nutshell the total value of the plastic component of the necklace is 60% and the total value of the metal components of the necklace is 40%. Item 5 is described as the “Classic – OR1” earrings. This category of earrings consists of three components: (1) one-micron, 18k gold plated cast bronze mounting rims, (2) polycarbonate imitation cameo motifs and (3) one-micron, 18k gold plated bronze ear hooks for pierced ears. You indicate that “the pair of earrings is assembled by hand, and that the bronze rims and pierced ear hooks are always produced to exactly the same size and does not require any fitting besides simple assembly. You further indicate that the production process of the polycarbonate imitation cameo motifs involves different sizes and thicknesses to them with each cameo motif being grounded and hand-fitted, and then bonded to the two mounting rims in the earrings (one rim and one cameo motif per earring).” Cost data indicates that the metal material with plating of the bronze mounting rims and bronze ear hooks is higher than that of the polycarbonate cameo motif material, and that the production and labor costs for the polycarbonate cameo motifs are significantly higher than that of the production and labor cost of the plated bronze mounting rims and ear hooks. In a nutshell the total value of the plastic component of the earrings is 60% and the total value of the metal components of the earring is 40%. Classification 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.  Legal Note 11 to Chapter 71 of the HTSUS provides that for the purposes of heading 7117, [Imitation Jewelry] means “articles of jewelry” within the meaning of paragraph (a) of Legal Note 9 to Chapter 71. Using paragraph (a) of Legal Note 9 to Chapter 71, imitation jewelry includes rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia, etc., not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. Imitation jewelry also does not include buttons or other articles of heading 9606, HTSUS, or dress combs, hair slides or the like, or hairpins, of heading 9615, HTSUS. In accordance with GRI 1, the five items of the merchandise concerned fall within the meaning of imitation jewelry, for the bronze components used in the production of the two rings, one bracelet, one necklace and one pair of earrings are only plated in 18k gold, and as such remain classified in heading 7117 of the HTSUS. Because the rings, bracelet, necklace and pair of earrings are all classified in heading 7117, HTSUS, the issue becomes the proper ten-digit [sub]heading for the imitation jewelry pieces. 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 we have competing subheadings due to the composite nature of the imitation jewelry pieces within heading 7117, GRI 6 in conjunction with GRI 3 (b) is employed. 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. Item 1, predominately consist of a plastic ring body and a synthetic thermoplastic resin in the form of a polycarbonate cameo motif. Only the mounting rim for the set polycarbonate cameo motif is made from 18k gold plated bronze. We find that the design within the thermoplastic resin, the cameo, provides the aesthetics and charm to the jewelry piece. The higher value-costs of the plastic materials, including production and labor costs related to those materials, is reflective of the plastic nature of the ring. It is our opinion that the thermoplastic cameo, being of plastic, imparts the essential character to item 1, the “Classic – AN1” ring. Items 2, 3, 4 and 5, we recognize that the metal materials plated in 18k gold, value-cost wise, is higher to significantly higher than that of the synthetic thermoplastic resin (polycarbonate) materials. Yet it is the designs within the thermoplastic resin, the cameos, which provide the aesthetics and charm to the jewelry pieces. The higher value-costs of the thermoplastic materials, including production and labor costs related to those materials, is reflective of the plastic nature of the ring, bracelet, necklace and pair of earrings. It is our opinion that the thermoplastic cameos, being of plastic, impart the essential character to item 2, the “Exclusive – AN4” ring; item 3, the “Trilogy – BR2” bracelet; item 4, the “Sautoir – CL9” necklace; and item 5, the “Classic – OR1” earrings. The applicable subheading for item 1, the “Classic – AN1” ring; item 2, the “Exclusive – AN4” ring; item 3, the “Trilogy – BR2” bracelet; item 4, the “Sautoir – CL9” necklace; and item 5, the “Classic – OR1” earrings, 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division