The tariff classification of an imitation pearl bracelet from China.

N155095 April 4, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Sandy PrayCorporate Customs Compliance ManagerJAG Footwear, Accessories and Retail Corporation 180 Rittenhouse CircleBristol, PA 19007 RE: The tariff classification of an imitation pearl bracelet from China. Dear Ms. Pray: In your letter dated March 16, 2011, you requested a tariff classification ruling. As requested the sample provided, will be returned to you. Sample A2502 (Item 60107953-D60) is an imitation pearl bracelet consisting of plastic pearls strung on an elastic cord. There is one textile ribbon in the shape of a bow strung on the cord amongst the pearls. The cord upon which the pearls are strung is essentially not visible when the bracelet is being worn, as there are 11 large size plastic pearls traveling along the length of the cord. This item is marketed and sold under the AK (Anne Klein) brand name. The subject necklace is composed of different components (plastic and textile) and is considered a composite good. Regarding the essential character of the necklace, the Explanatory Notes (ENs) to GRI 3 (b) (VIII) to the Harmonized Tariff Schedule of the United States (HTSUS) 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 material or component that imparts the essential character to the composite good. In this case the plastic pearls impart the essential character to the bracelet, in that the pearls are highly visible and the most significant design element of the necklace. While the textile ribbon adds a subtle enhancement to the appearance of the bracelet, it is the 11 large size pearls that serve to provide the ornate design to the item. Furthermore, based on the specification sheets you have provided, the weight and value of the plastic pearls far exceeds that of the other materials combined. See New York Ruling N100814 dated April 27, 2010. The applicable subheading for the imitation pearl bracelet 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