us-cbp-cross-rulings-hq-955545•HQ 955545: Jewelry, Imitation; Necklace, Halloween choker; Composite goods; Essential character; NYRL 856669
HQ 955545: Jewelry, Imitation; Necklace, Halloween choker; Composite goods; Essential character; NYRL 856669
us-cbp-cross-rulings-hq-955545HQ 955545: Jewelry, Imitation; Necklace, Halloween choker; Composite goods; Essential character; NYRL 856669Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 955545
March 21, 1994
CLA-2 CO:R:C:M 955545 DFC
CATEGORY: Classification
TARIFF NO.: 7117.90.50
Arlen T. Epstein, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, N.Y. 10048
RE: Jewelry, Imitation; Necklace, Halloween choker; Composite
goods; Essential character; NYRL 856669
Dear Mr. Epstein:
In a letter dated December 15, 1993, on behalf of Russ
Berrie & Company, Inc., you inquired as to the tariff
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of a Halloween choker necklace produced in China.
A sample was submitted for examination.
The sample, article number 19609, is a choker necklace made
of 100% woven nylon. It measures approximately 14-1/2 inches in
length by approximately 1 inch in width. A plastic skeleton head
with cracks in the skull, blackened or missing teeth and yellow
eyes is attached to the middle of the black colored necklace.
You state that the necklace is valued at $3.075 per dozen.
ISSUE:
Does the necklace qualify as a "composite good" within the
purview of GRI 3(b), HTSUS?
What material imparts the essential character to the
necklace?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the
General Rules of interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]." In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes.
GRI 2(b), HTSUS, provides in part that "[t]he classification
of goods consisting of more than one material or substance shall
be according to the principles of Rule 3."
GRI 3, HTSUS, reads in pertinent part, as follows:
3. When by application of Rule 2(b) or for any other
reason, goods are prima facie classifiable under two or
more headings, classification shall be effected as
follows:
(a) The heading which provides the most specific
description shall be preferred to headings
providing a more general description. However,
when two or more headings each refer to part only
of the materials or substances contained in mixed
or composite goods . . . those headings are to be
regarded as equally specific in relation to those
goods, even if one of them gives a more complete
or precise description of the goods.
(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.
The "Halloween choker necklace" is prima facie classifiable
under heading 7117, HTSUS, which provides for imitation jewelry
or under heading 6217, HTSUS, which provides for other made up
clothing accessories.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUS, although not dispositive
should be looked to for the proper interpretation of the HTSUS.
See 54 FR 35128 (August 23, 1989). EN (IX) to GRI 3(b), at page
4, reads as follows:
(IX) For the purposes of this Rule, composite
goods made up of different components shall
be taken to mean not only those in which the
components are attached to each other to form
a practically inseparable whole but also
those with separable components, provided
these components are adapted one to the other
and are mutually complementary and that together they
form a whole which would not normally be offered for
sale in separate parts.
The "Halloween choker necklace" qualifies as a composite
good within the purview of GRI 3(b), HTSUS, because the plastic
skeleton head is attached to the textile choker in such a manner
as "to form a practically inseparable whole."
Composite goods are classifiable as if they consisted of the
component which gives them their essential character. EN VIII to
GRI 3(b), at page 4, reads as follows:
(VIII) 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 materials or component, its bulk, quantity,
weight or value, or by the role of a constituent
material in relation to the use of the goods.
It is our opinion that the plastic skeleton head imparts the
essential character to the necklace because of the role it plays
in relation to the use of the necklace. Specifically, the
necklace is designed to be used at Halloween and the
distinguishing feature of the necklace is the plastic skeleton
head which is designed to "scare" people.
In view of the foregoing, it is our position that the
"Halloween choker necklace" is classifiable under subheading
7117.90.50, HTSUS, which provides for imitation jewelry, other,
other, valued over 20 cents per dozen pieces or parts. See New
York Ruling Letter (NYRL) 856669 dated October 4, 1990, in which
a necklace consisting of a plastic photo-holder pendant attached
to a textile neckcord was classified under subheading 7117.90.50,
HTSUS.
HOLDING:
The "Halloween choker necklace" qualifies as a "composite
good" within the purview of GRI 3(b), HTSUS.
The plastic skeleton head imparts the essential character to
the "Halloween choker necklace."
The "Halloween choker necklace" is dutiable at the rate of
11% ad valorem under subheading 7117.90.50, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division
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