The tariff classification of a choker from China, Vietnam and Taiwan.

N053438 March 16, 2009 CLA-2-71:OT:RR:NC:N2:233 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Ms. Helena Cooper Original Concepts, Inc. 701 East 3rd Street Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a choker from China, Vietnam and Taiwan. Dear Ms. Cooper: In your letter dated February 19, 2009, on behalf of Smiffy’s, you requested a tariff classification ruling. Item 33047 is a pink jeweled choker made from a polyester ribbon with a metal chain and clasp. The choker contains a plastic diamond and pearl glued in the center. The subject choker is composed of different components [metal, plastic, textile] and is considered a composite good. Regarding the essential character of the choker, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. 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 this case, the plastic components impart the essential character of the good. The applicable subheading for the Jeweled Choker Style number 33047 will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division