The tariff classification of medallion necklaces from China.

N081076 October 30, 2009 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Irene Tsiavos Fun-World Div., Easter Unlimited Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of medallion necklaces from China. Dear Ms. Tsiavos: In your letter dated October 19, 2009 you requested a tariff classification ruling. As requested, the samples will be returned to you. Samples have been submitted for seven styles of rapper medallions that will be sold as accessories to Halloween costumes. Each medallion will be composed of plastic with a 30 inch metal chain to be hung around the neck. The styles will be identified as Item Number 9085, and will be composed of poly-resin plastic decorated with gold paint and spangles/glitter. The styles include medallions with the catch phrases or symbols: “King Pimp,” “Gangsta Skull,” “# 1,” “Clock,” “Gun,” “Pimp Daddy,” and “Big Time Cash.” Some of the medallions have imitation gemstones. The subject medallions are composed of different components and are considered composite goods. Regarding the essential character of the medallions, 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 poly-resin plastic defines the shape of each medallion, and therefore imparts the essential character to each of the goods. The applicable subheading for the medallion necklaces will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: 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