The tariff classification of bracelets from China.

N201323 February 1, 2012 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 bracelets from China. Dear Ms. Collins: In your letter dated January 20, 2012, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Style number: JZRUA619 are three bracelets packaged and sold together for retail sales. Each bracelet is composed of different shaped, blue colored, plastic beads, with each bead separated by a metal spacer bead, a/k/a rondelle. On one of the bracelets there is a semiprecious gemstone identified as a tiger eye. These bracelets are not joined permanently together and can be worn separately from each other. Cost data for the three bracelets, taken together, indicates that the base metal rondelles weigh and cost more than the plastic beads, while the semiprecious gemstone is of negligible value. Taken as separate bracelets, the blue colored, plastic beads are interspersed between the metal rondelles, with an equal number of beads to rondelles. When viewed either separately (singular bracelet) or as an entirety (all three bracelets), the plastic beads and metal rondelles both share in a significant visual appearance. Style number: JZRUA627 are three bracelets packaged and sold together for retail sales. Two of the bracelets are predominately composed of different shaped, silver colored, metal beads, with each bead separated by a metal spacer bead, a/k/a rondelle, while one bracelet is composed of copper coated beads with each bead separated by a metal rondelle. On one of the bracelets there is a semiprecious gemstone identified as a tiger eye. These bracelets are not joined permanently together and can be worn separately from each other. Cost data for the three bracelets, taken together, indicates that the base metal beads and rondelles and cooper coated beads and rondelles weigh and cost more than the semiprecious gemstone of negligible value. Taken as separate bracelets, two bracelets have silver colored, metal beads that are interspersed between the metal rondelles, with an equal number of beads to rondelles, and one bracelet has copper coated (silver) beads interspersed between the metal rondelles, with an equal number of beads to rondelles. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In this instance, for the two styles of bracelets: two of the bracelets are classified as imitation jewelry (heading 7117 HTSUS) and one bracelet is classified as jewelry of semiprecious gemstones (heading 7116); are used together for purposes of adorning one’s self; and are packaged together for retails sales. Accordingly, we find that the two styles of bracelets, each having three bracelets that are packaged and sold together, fall within the term goods put up in sets for retail sales. The two styles of bracelets are composed of different components (JZRUA619: plastic and metal beads and a semiprecious gemstone; and JZRUA627: metal beads and a semiprecious gemstone) and are considered composite goods. The Explanatory Notes 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. Upon review of the relevant essential character factors, such as the weight and cost of the metal versus the plastic, value of the gemstones, and physical appearance of the bracelet sets, we are of the opinion that the metal beads (includes rondelles) impart the essential character to both styles of bracelet sets. For style JZRUA619, even with noting that the metal beads and plastic beads both share equally in the decorative embellishment of the bracelets, it is the rondelles that weigh and cost more than the plastic beads, with the semiprecious gemstone being of negligible value and not contributing to the overall appearance of the bracelets, either when worn separately or together as a set. For style JZRUA627, the weight and cost of the metal beads far exceeds that of the semiprecious gemstone, with the gemstone not contributing to the overall appearance of the bracelets, either when worn separately or together as a set. As such, the two styles of bracelets are classified in subheading 7117.19, HTSUS – the provision for imitation jewelry of base metal. The applicable subheading for the two styles of bracelet sets, 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, Thomas J. Russo Director National Commodity Specialist Division