United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY R03638 - NY R03698 > NY R03665

Previous Ruling Next Ruling
NY R03665

April 19, 2006

CLA-2-71:RR:NC:SP:233 R03665


TARIFF NO.: 7117.90.7500

Ms. Tara Tompkins
Eighteen Karat International
Product Sourcing, Inc.
5292 – 272 Street
Langley, British Columbia
V4W 1S3

RE: The tariff classification of base metal and resin earrings from the Philippines.

Dear Ms. Tompkins:

In your letter dated April 4, 2006, you requested a tariff classification ruling.

The merchandise under consideration consists of earrings made of base metal and resin. The earrings will be imported in various styles.

Items 46013-46017 are handmade base metal post earrings with wire looped to attach resin adornments. The wire is strung with small plastic and metal beads. Various materials are imbedded in the resin to increase visual appeal. The styles are as follows:

46013 clear resin contains abaca fiber and moss 46014 grey resin contains mica particles
46015 lavender resin contains moss
46016 green resin contains abaca fiber
46017 turquoise resin contains mica particles

Items 46027-46029 are handmade base metal shepherd hook earrings with resin beads. The resin beads are separated and secured on each end by small plastic beads. The styles are as follows:

46027 Chunky Bead Black is made of smooth clear and black resin beads 46028 Chunky Bead Lime is made of rough texture resin beads to create a natural stone appearance 46029 Chunky Bead Plum is made of smooth texture resin beads with a mottled plum color to create a natural stone appearance

We assume the earrings are valued over 20 cents per dozen pieces or parts. You have submitted photographs of the earrings with your request.

The base metal and the resin used to construct the earrings in each instance form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In each case, the resin imparts the essential character to the good.      

The applicable subheading for the base metal and resin 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 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: