The tariff classification of a necklace with dangling metal discs from China.

N165363 May 31, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Elizabeth Hodur International Trade Director Ann Taylor Inc. 7 Times Square Tower New York, NY 10036 RE: The tariff classification of a necklace with dangling metal discs from China. Dear Ms. Hodur: In your letter dated May 9, 2011, you requested a tariff classification ruling. As requested the sample submitted will be returned to you. Style # 185156 is described as a “two row coin charms necklace.” The necklace is composed of black colored string made from polyester that is coated with wax. It has a lobster clasp that when engaged to the other side of the necklace, gives the item an appearance of having not two strings but four strings, with 20 dangling (small and medium size) metal plated discs. There are also knots along the two rows of string allowing for the discs to be tiered along the circumference of the necklace. Upon review of the specification breakdown of the necklace, one finds that the cost of the discs as a percentage of total cost far exceeds the cost of the black colored waxed string, and when adding the plating costs to the metal discs, thus furthers the cost of the metal over that of the string. Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3(b), the two row coin charms necklace is composed of different components (string and metal discs) and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The Explanatory Notes (ENs) to the HTSUS, at 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. In respect to the necklace, we find that the essential character of the item is imparted by the 20 dangling small and medium size metal discs, in that the weight and value of the discs far exceeds that of the knotted string. Further it is the metal discs that give the necklace an appearance of 20 individual pendants suspended from four strings. This is consistent with New York rulings N048911 dated February 3, 2009 and N078004 dated October 13, 2009, in which both rulings were classified according to the constituent material for the pendant. The applicable subheading for the two row coins charms necklace, with 20 discs made from base metal, 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