H328582

H328582 March 11, 2025 OT:RR:CTF:CPMMA H328582 MAB CATEGORY: Classification TARIFF NO.: 7116.20.05 Ms. Vanessa Bracero The Jewelry Group, Inc. 1411 Broadway New York, New York 10018 RE: Modification of NY N310000; classification of earrings with cubic zirconia from China Dear Ms. Bracero: This letter is in reference to New York Ruling Letter (“NY”) N310000, dated March 10, 2020, in which the U.S. Customs and Border Protection (“CBP”) classified a multiple earring pack consisting of nine pairs of earrings, one pair of which has a small cubic zirconium on the back of each earring, in various subheadings under heading 7117, Harmonized Tariff Schedule of the United States (HTSUS)(2020), which provides for “imitation jewelry.” After reviewing this ruling, we believe that it is partly erroneous. For the reasons set forth below, we hereby modify NY N310000. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice of the proposed action was published in the Customs Bulletin, Vol. 59, No. 5, on January 29, 2025. No comments were received in response to this notice. 1 FACTS: In NY N310000, CBP described the nine pairs of earrings in the multiple earring pack as follows: The item, identified as style number “A201GLD – PE SET9 PRS STD, FH, HP – IGLD/CRYS/JET,” is a multiple earring pack. The earring pack consists of nine pairs of earrings. Three pairs of earrings are made of base metal. Of these, one pair are hoops, identified as “8,” the second pair, identified as “7,” are shaped like an icicle, and the third, identified as “3,” are cone-shaped. Three pairs of earrings are made of base metal with glass stones. Of these, one pair, identified as “1,” are comprised of one glass stone (each), the second pair, identified as “6,” are heart-shaped with small glass stones, and the third pair, identified as “2,” are circular with small glass stones. Three pairs of earrings are base metal with plastic. Of these, one pair, identified as “4,” are yellow and black and are heart-shaped, the second pair, identified as “9,” are red and are heart-shaped with a small cubic zirconia (CZ) on the back of the earrings, the third pair of earrings, identified as “5,” are black and round. CBP classified all nine pairs of earrings in heading 7117, HTSUS, as imitation jewelry. Specifically, CBP classified the pairs of earrings identified as “3,” “7,” and “8,” in 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 pairs of earrings identified as “1,” “2,” and “6,” in subheading 7117.90.9000, HTSUSA, which provides for “Imitation jewelry: Other: Other: Other: Other;” and the pairs of earrings identified as “4,” “5,” and “9,” 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.” ISSUE: Whether the pair of earrings with cubic zirconia (identified as “9”) is properly classified in heading 7116, HTSUS, as articles of semi-precious stones or in heading 7117, HTSUS, as imitation jewelry. LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides, in pertinent part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes [.]” If 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 may then be applied in order. 2 The 2025 HTSUS provisions under consideration are as follows: 7116 Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): 7116.20 Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: 7116.20.05 Valued not over $40 per piece 7117 Imitation jewelry: 7117.90 Other: Other: Valued over 20 cents per dozen pieces or parts: Other: 7117.90.75 Of plastics The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 71.16 states, in relevant part, as follows: This heading covers all articles (other than those excluded by Notes 2 (B) and 3 to this Chapter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting partly of natural or cultured pearls or precious or semi- precious stones, but not containing precious metals or metals clad with precious metal (except as minor constituents) (see Note 2 (B) to this Chapter). It thus includes: (A) Articles of personal adornment and other decorated articles (e.g., clasps and frames for handbags, etc.; combs, brushes; ear-rings; cuff-links, dress-studs and the like) containing natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), set or mounted on base metal (whether or not plated with precious metal), ivory, wood, plastics, etc. With respect to the tariff term “semi-precious stone,” EN 71.04 states as follows: These stones are used for the same purposes as the natural precious or semi- precious stones of the two preceding headings. (A) Synthetic precious and semi-precious stones. This expression covers a range of chemically produced stones which either: 3 ? have essentially the same chemical composition and crystal structure as a particular natural stone (e.g., ruby, sapphire, emerald, industrial diamond, piezo-electric quartz); or ? because of their colour, brilliance, resistance to deterioration, and hardness are used by jewellers, goldsmiths and silversmiths in place of natural precious or semi-precious stones, even if they do not have the same chemical composition and crystal structure as the stones which they resemble, e.g., yttrium aluminium garnet and synthetic cubic zirconia, both of which are used to imitate diamond. In NY N310000, six of the pairs of earrings under consideration were composite goods, consisting of at least two different materials, including the pair of earrings identified as “9” (consisting of base metal, plastic, and cubic zirconia). According to GRI 3(b), most composite goods are classified “as if they consisted of the material or component which gives them their essential character…” The term ‘essential character,’ refers to “the attribute which strongly marks or serve to distinguish what an article is; that which is indispensable to the structure, core or condition of the article.” See Headquarters Ruling Letter (“HQ”) 956538, dated Nov. 29, 1994. In NY N310000, CBP determined that the essential character of the pair of earrings made of base metal and plastic with a small cubic zirconium on the back of each earring (identified as “9”), was imparted by the plastic stones as they provided the primary visual appeal.1 Pursuant to GRI 3(b), this pair of earrings was classified under heading 7117, HTSUS, as “imitation jewelry.”2 We now find that the application of GRI 3 to the pair of earrings identified as “9” was in error. While most composite goods are classified according to GRI 3, its application here is unnecessary. Pursuant to the relevant heading terms and corresponding ENs, this merchandise is classified by application of GRI 1. Thus, we now consider whether the pair of earrings (identified as “9”) with a small cubic zirconium on the back of each earring is prima facie classifiable in heading 7116, HTSUS, which provides, inter alia, for arti

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides, in pertinent part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes [.]” If 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 may then be applied in order. 2 

The 2025 HTSUS provisions under consideration are as follows: 7116 Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): 7116.20 Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: 7116.20.05 Valued not over $40 per piece 7117 Imitation jewelry: 7117.90 Other: Other: Valued over 20 cents per dozen pieces or parts: Other: 7117.90.75 Of plastics The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 71.16 states, in relevant part, as follows: This heading covers all articles (other than those excluded by Notes 2 (B) and 3 to this Chapter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting partly of natural or cultured pearls or precious or semi- precious stones, but not containing precious metals or metals clad with precious metal (except as minor constituents) (see Note 2 (B) to this Chapter). It thus includes: (A) Articles of personal adornment and other decorated articles (e.g., clasps and frames for handbags, etc.; combs, brushes; ear-rings; cuff-links, dress-studs and the like) containing natural or cultu