The tariff classification of a necklace from China.

N163943 May 24, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Marlene Collins Global Trade Compliance Analyst Liz Claiborne Inc. One Claiborne Avenue North Bergen, NJ 07047 RE: The tariff classification of a necklace from China. Dear Ms. Collins: In your letter dated May 2, 2011, you requested a tariff classification ruling. As requested, the sample submitted will be returned. A sample of a Kate Spade Necklace, style number 5N3913LF, was submitted to this office. The necklace is composed of base metal with plastic and glass imitation gemstones. The necklace has 24 metal castings with 24 plastic stones set within each of those castings. The two largest castings with their plastic stones, each have 39 glass stones affixed (set) within these castings. The necklace’s general appearance is two tiers of which the inner necklace has eleven medium sized stones and the outer necklace has thirteen large sized stones, with each casting connected by a metal eye-loop. Forming the closure of the necklace are multiple metal links connected to a lobster clasp. Along the closure of the necklace is the Kate Spade New York logo charm, spade charm and a decorative end ball attachment, all of which are made of metal. The subject necklace is composed of different components; metal, plastic and glass and is considered a composite good. Regarding the essential character of the necklace, 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 material or component that imparts the essential character to the composite good. In this case, the base metal castings impart the essential character to the Kate Spade necklace, in that the castings provide the support, structure and form onto which decorative plastic and glass gemstones are affixed. See New York Ruling letters: N120152 dated September 9, 2010 and N128004 dated November 1, 2010. The applicable subheading for the Kate Spade Necklace, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem. 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