H343827

H343827 September 8, 2025 OT:RR:CTF:CPMMA H343827 DCC CATEGORY: Classification TARIFF NO.: 7117.90.7500 Center Director Consumer Products and Mass Merchandising Center for Excellence and Expertise U.S. Customs & Border Protection 139 Southern Blvd Savannah, GA 31405 Attn: Supervisory Import Specialist Anne Crowther RE: Protest and Application for Further Review (AFR) No. 2704-22-163549; Classification of Imitation Jewelry Dear Center Director: This is in response to the Protest and Application for Further Review (AFR) No. 2704- 22-163549, filed by Target General Merchandise (Target), the Protestant. The protest and AFR, filed on December 13, 2022, concern U.S. Customs and Border Protection’s (CBP) classification of imitation jewelry under heading 7117, Harmonized Tariff Schedule of the United States (HTSUS). FACTS: In a memorandum in support of its protest, the Protestant describes the subject merchandise as follows: 1 The merchandise subject to this protest . . . includes various styles of plastic enamel and metal jewelry pins. We have enclosed pictures. The colorful and decorative plastic enamel material (almost) completely covers the metal portion of the pins. At the time of entry, the jewelry was classified in subheading 7117.19.9000, HTSUS. It is our position, however, that the items are more properly classified in subheading 7117.90.7500, HTSUS, as jewelry articles of plastic. The table below identifies the merchandise by Target’s product numbers, i.e., the Department, Class, Item Number or DPCI, and name. Based on product images provided, it appears that multi-colored plastic enamel is applied in metal “cells” to create a graphic image. For some of the pins, the metal edging between the different enamel coloring is visible. Department, Class, Product Name Item (DPCI) No. 326-08-3015 Star Wars The Child Grogu Holiday Pin 326-08-3829 Disney Mickey Mouse & Friends 50 Pin 326-08-4105 Disney Goofy & Pluto 50 Pin 326-08-4360 Star Wars Chewie Holiday Pin 326-08-5284 Disney Lady & The Tramp Christmas Pin 326-08-6282 Disney Chip ‘n’ Dale Pin 326-08-6543 Disney Hercules Pin 326-08-9695 Disney Mickey & Minnie Ski Pin 326-08-9739 Disney Donald & Daisy 50 Pin In an email message dated August 15, 2023, the Protestant provided additional information regarding the relative cost and weight of the composite materials. According to that message, the base metal constitutes 75 percent of the weight and value of the pins, and the enamel constitutes between 20 to 24 percent of the weight and the value of the pins. The protest concerns five entries of merchandise that were entered between July 21, 2021, and October 12, 2022, and liquidated between June 17, 2022, and September 2, 2022. At the time of entry, the merchandise was classified under subheading 7117.19.9000, HTSUSA (Annotated), which provides for, “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The entered country of origin was China. In accordance with Section 301 of the Trade Act of 1974, the protested entries were subject to additional duties of 25 percent ad valorem under secondary tariff number 9903.88.15, HTSUSA, as the merchandise was classified under subheading 7117.19.9000, HTSUSA, and had a country of origin of China. The Protestant asserts that imported should have been classified in subheading 7117.90.7500, HTSUSA, which provides for, “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” In its protest, the Protestant asserts that the colorful and decorative plastic enamel creates the essential character of the imitation jewelry, noting that although the metal weighs more than 2 the plastic enamel material, “the visual impact of the large surface area of the plastic portion provides the essential character.” The Protestant also notes that the colorful plastic enamel material almost completely covers the metal portion of the pins and accordingly contends that the aesthetic appeal of the plastic images on the pins imparts the essential character to the items. Protestant asserts that in two previous ruling letters, CBP classified substantially similar merchandise in subheading 7117.90.7500, HTSUSA. In the first ruling, New York Ruling Letter (NY) N304229, dated June 4, 2019, CBP classified a necklace with plastic stones in subheading 7117.90.7500, HTSUSA. Although the weight and cost of the metal in the necklace exceeded that of the imitations gemstones, CBP determined the size and aesthetic appeal of the plastic gemstones imparted the essential character and found, therefore, that the necklace was classified appropriately in 7117.90.7500, HTSUSA. In NY N282322, dated January 25, 2017, CBP analyzed the tariff classification of drop earrings made 1of plated base metal, round bezel zinc casting, and one round epoxy resin (plastic) cabochon , or gemstone. Applying the essential character analysis set out in NY N304229, CBP determined that the plastic cabochon imparted the essential character and found the earrings were properly classified under subheading 7117.90.7500, HTSUSA. ISSUE: Whether the plastic enamel and metal jewelry pins are composite goods under GRI 3 of the HTSUS, and if so, whether their essential character is imparted by the plastic component of subheading 7117.90.7500, HTSUSA, or the metal component of subheading 7117.19.9000, HTSUSA. LAW AND ANALYSIS: Initially, we note that the matter is subject to protest under 19 U.S.C. § 1514(a)(2) as a decision on classification. The Protestant timely filed the protest, within 180 days of the dates of liquidation. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3)). We determine that further review of Protest No. 2704-22-163549 is proper pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed involves questions of law or fact that have not previously been ruled upon by CBP or the courts. Merchandise imported into the United States is classified under the HTSUS. Tariff classification under the HTSUS is governed by the General Rules of Interpretation (“GRIs”) and the Additional U.S. Rules of Interpretation, both of which are part of the legal text of the HTSUS. GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. When 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. 1 See https://www.merriam-webster.com/dictionary/cabochon (last visited on June 13, 2025): a gem or bead cut in convex form and highly polished but not faceted. 3 GRI 2 states that “[a]ny reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances.” GRI 2(b), HTSUS. Moreover, “[a]ny reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance.” GRI 2 finally provides 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 states that: 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) Mi

Initially, we note that the matter is subject to protest under 19 U.S.C. § 1514(a)(2) as a decision on classification. The Protestant timely filed the protest, within 180 days of the dates of liquidation. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3)). We determine that further review of Protest No. 2704-22-163549 is proper pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed involves questions of law or fact that have not previously been ruled upon by CBP or the courts. Merchandise imported into the United States is classified under the HTSUS. Tariff classification under the HTSUS is governed by the General Rules of Interpretation (“GRIs”) and the Additional U.S. Rules of Interpretation, both of which are part of the legal text of the HTSUS. GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. When 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. 1 See https://www.merriam-webster.com/dictionary/cabochon (last visited on June 13, 2025): a gem or bead cut in convex form and highly polished but not faceted. 3 

GRI 2 states that “[a]ny reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances.” GRI 2(b), HTSUS. Moreover, “[a]ny reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance.” GRI 2 finally provides 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 states that: When, by applica