The tariff classification of a rhinestone bracelet from China.

N174876 August 2, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Anna V. Nuzzi Import Manager Continental Accessory Corp. 150 New Highway Amityville, NY 11701 RE: The tariff classification of a rhinestone bracelet from China. Dear Ms. Nuzzi: In your letter dated July 7, 2011, you requested a tariff classification ruling. As requested, the sample submitted will be returned. Review of the submitted sample, indicates an acrylic (plastic alternative to glass) rhinestone bracelet, having an underside of fabric, with a metal clasp. The bracelet is approximately 7 inches in length and a half inch in width, with a 2½ diameter. The surface of the bracelet is entirely covered with acrylic rhinestones, while the underside of the bracelet is composed of nylon and polyurethane suede fabric. This bracelet has a metal, zinc alloy clasp. This bracelet is composed of different materials [acrylic (plastic) rhinestones, fabric underside and metal clasp], and is therefore considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), 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 acrylic rhinestones impart the essential character to the good, in that 100% of the fabric lined underside is covered by the rhinestones, giving the overall appearance of a rhinestone bracelet. Accordingly, the classification for the bracelet falls to subheading 7117.90.75 – the provision in pertinent part for imitation jewelry of plastic. The applicable subheading for the acrylic rhinestone 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. 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