Base
N3120972020-11-06New YorkClassification

The tariff classification of an accessory from China

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of an accessory from China

Ruling Text

N312097 November 6, 2020 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6217.10.9510; 9903.88.15 Martha Long J.Crew 3 Clifford Way Arden, NC 28704 RE: The tariff classification of an accessory from China Dear Ms. Long In your letter dated May 14, 2020, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The sample was destroyed by Customs and Border Protection laboratory. The sample submitted, Style AT386, “Sailors Triple Knot Neclace” is a women’s necklace. The necklace measures 18 inches in length. It features 3 decorative corded rings attached to center of the necklace, which you state is made of gold plated brass wire that creates the underlying shape of the three corded rings, and a metal chain to attach the item around the neck. U.S. Customs and Border Protection laboratory analysis determined that the item was constructed from 50.2% braided fabric and 49.8% cord. The braided fabric is composed of 46.2% polyester and 53.8% cotton. The cord is composed of 100% metallic yarns. Style AT386 is constructed of multiple materials that are prima facie classifiable in different headings, i.e., cordage, braided fabric and metal. As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b). GRI 3(b) of the HTSUS states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the cordage, braided fabric or metal component imparts the essential character to the necklace. In this case, the weight of the polyester/cotton braided fabric is greater than the remaining components. The applicable subheading for Style AT386 will be 6217.10.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… Accessories: Other: Other, Of cotton." The duty rate will be 14.6% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6217.10.9510, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6217.10.9510, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Rosemarie Hayward via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division