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HQ 967264




January 26, 2005

CLA-2 RR:CR:GC 967264 KBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.9000

Port Director
Bureau of Customs & Border Protection
605 W. 4th Avenue, Room 205
Anchorage, AK 99501

RE: Protest 3195-04-100130; Hook Ear Wires

Dear Port Director:

This is our decision on protest 3195-04-100130, filed by Bernardo Mfg., against your action regarding the classification of hook ear wires under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The goods were entered January 3, 2003. The entry under protest was liquidated December 29, 2003. This protest was timely filed on December 29, 2003.

FACTS:

The product at issue is a surgical steel fish hook wire used to make earrings for imitation or costume jewelry. The wire is bent in the shape of a hook with a closed circle at one end. The fish hook wire also has a stainless steel ball soldered to the end of the wire just before the closed circle. The protestant claims that they imported similar articles of brass as “parts”. Samples of the fish hook ear wires were provided.

You classified the surgical steel fish hook ear wires in subheading 7117.19.9000, HTSUSA, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The protestant claims that the fish hook ear wires should be classified in subheading 7326.20.0070, HTSUSA, as “Other articles of iron or steel: Articles of iron or steel wire: Other.”

ISSUE:

Whether the fish hook ear wires are classified as imitation jewelry or as other articles of iron or steel? LAW AND ANALYSIS:

Merchandise is classifiable under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUSA is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the 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.

The HTSUSA provisions under consideration are as follows:

7117 Imitation jewelry:

Of base metal, whether or not plated with precious metal:

7117.19 Other:

Other:

7117.19.9000 Other

7326 Other articles of iron or steel:

7326.20.00 Articles of iron or steel wire:

7326.20.0070 Other

In understanding the language of the HTSUSA, the Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUSA, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The EN for heading 71.17, HTS, states:

For puposes of this heading, the expression imitation jewellery, as defined in Note 11 to this Chapter, is restricted to small objects of personal adornment, such as those listed in paragraph (A) of the Explanatory Note to heading 71.13, e.g., rings, bracelets , necklaces, ear-rings, cuff-links, etc.,provided they do not incorporate precious metal or metal clad with precious metal (except as plating or as minor constituents as defined in Note 2(a) to this Chapter ) nor natural or cultured pearls, precious or semi-precious stones....

The instant fish hook ear wires are bent into a shape for use as earrings. While different bangles could be attached to the circle at one end of the wire, that end already has a decorative steel ball soldered there and can be used as an earring by itself. Therefore, we find that the instant fish hook ear wire fits the definition of imitation jewelry in the EN for heading 71.17, HTS. Further, GRI 2(a) states that

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Even if the protestant intends to add some kind of bangle to the instant fish hook ear wires the article is substantially completed and has the essential character of an earring. In its current form, the fish hook ear wire can be placed through a pierced ear and be used as an earring without any additions. It can be made more decorative by adding some sort of bangle, but as imported with a decorative ball soldered on, it can serve the function of an earring. Therefore, pursuant to GRI 2(a), the fish hook ear wire is an incomplete or unfinished earring which has the essential character of a finished earring. Therefore, the fish hook ear wire is classified in subheading 7117.19.9000, HTSUSA, as “[i]mitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.”

HOLDING:

In accordance with GRI 2(a), the fish hook ear wire is classified in subheading 7117.19.9000, HTSUSA, as “[i]mitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The 2003 column one, general rate of duty rate is 11% ad valorum. Duty rates are provided for the Protestant’s convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.

The protest should be DENIED. In accordance with the Protest/Petition Processing Handbook (CIS HB, June 2002, pp. 18 and 21), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.

Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

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