The tariff classification of a jewelry set from China

N335474 October 12, 2023 CLA-2-71:OT:RR:NC:N4 462 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 9903.88.15 Ken Park Amscan Inc 1 Celebration SquareWoodcliff Lake, NJ 07677 RE:  The tariff classification of a jewelry set from China Dear Mr. Park: In your letter dated September 21, 2023, you requested a tariff classification ruling. The product under consideration, item number 8409743, “60'S Hippie Chokers Earring Set,” is designed to be used as a costume accessory to create a “60's hippie” look. The set includes: a flower choker, two faux leather chokers, and a set of base metal and enamel earrings. The flower choker is 100% polyester. The faux leather chokers are made of polyurethane. One of the two chokers includes a base metal peace sign charm. All the chokers feature a lobster claw clasp made of base metal. The flower earrings feature a peace sign with small flowers made of base metal covered with enamel. The set will be sold together in a single retail package in the party goods section of retail stores. You state in your letter that you believe that item number 8409743 should be classified at 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS) due to the earrings providing the essential character of the set. Alternatively, in the case that no article within the set imparts the essential character, you believe the set should be classified at 7117.19.9000, HTSUS, pursuant to General Rule of Interpretation (GRI) 3(c) based on the classification of the earrings, which occurs numerically last in the tariff. In considering whether item number 8409743 qualifies as a “set” for classification purposes, we refer to the Explanatory Notes (ENs) to the HTSUS. The ENs constitute the official interpretation of the tariff at the international level. EN X to GRI 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Item 840974 meets these conditions and will be considered a set for customs purposes. Upon examination of the set, it is the opinion of this office that none of the items impart an essential character. They all equally contribute to the nature and character of the set. The ENs to HTSUS constitute the official interpretation of the tariff at the international level. EN XII to GRI 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” Therefore, in accordance with GRI 3(c), the entire set will be classified based on the classification of the base metal earrings, in heading 7117, HTSUS, as it is last in numerical order in the tariff. The applicable subheading for item 840974, “60'S Hippie Chokers Earring Se,t” 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7117.19.9000, 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 7117.19.9000, HTSUS, listed above. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Sary at sandra.sary@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division