The tariff classification of a dog tag pendant necklace, pendant and ball chain from China.

N187580 October 14, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Yolanda Landau Geodis Wilson 75 Northfield Avenue Edison, NJ 08837 RE: The tariff classification of a dog tag pendant necklace, pendant and ball chain from China. Dear Ms. Landau: In your letter dated September 28, 2011, on behalf of Topps Company Inc., you requested a tariff classification ruling. It is stated by you that the importer would like to verify the correct tariff number for the complete item and for each separate part. Code #00004083, 2 of 24, is a base metal necklace with dog tag pendant. The front of the pendant depicts the colorful image of professional wrestler Kofi Kingston, who is signed to the WWE. The back of the pendant has the logo for the WWE and other identifying information. The ball chain with connector clasp (necklace) is made of non-precious metal. A cross section of the sample indicates that the dog tag is made of metal, covered over on both sides with plastic, except for the outer visible edge of the metal which forms the circumference of the dog tag. It is claimed, this is an ornamental jewelry item for fans and collectors. Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, pendants, pins, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents. We find that the base metal, dog tag pendant necklace with vibrant image of Kofi Kingston, falls within the meaning of imitation jewelry classifiable under heading 7117, HTSUS – the provision for imitation jewelry. The necklace composed of metal, and the pendant composed of metal and plastic, forms a composite good. GRI 3 (b) to the HTSUS provides in pertinent part that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. The ENs state that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. This office finds that the underlying metal of the pendant imparts the essential character to the dog tag pendant necklace, in that the metal defines the shape of the pendant which is commonly and commercially known as a dog tag, while the image of the professional wrestler encased with the plastic simply embellishes the dog tag. The applicable subheading for the dog tag pendant necklace; dog tag pendant imported without the necklace; and ball chain necklace with connector clasp imported without the pendant; 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