The tariff classification of beaded necklace from China.

N214774 May 21, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Karen Wilder The Gymboree Corporation Senior Manager, Customs Compliance 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of beaded necklace from China. Dear Ms. Wilder: In your letter dated April 17, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number GA00024B, “sea creatures necklace” is part of the “Gymboree” High Summer, 2012 line. The necklace is composed of 30 round, clear plastic beads that are strung on a single ½ inch width aqua colored polyester woven grosgrain ribbon. The necklace is approximately 20.5 inches in length (circumference) with the clear plastic beads covering over half of the necklace’s length. The necklace is fastened with a ‘pop bead’ closure with a grosgrain ribbon tail, which extends almost 3 inches beyond each half of the pop bead closure. Attached to the center front of the necklace are seven pendants, each having a metal bail for attachment to the necklace. There are 4 aqua colored round pendants, interspersed between 3 larger sized sea creature pendants, identified as a starfish, a tropical fish, and an octopus. Company provided information indicates that the aggregate weight and cost of the 7 pendants exceeds that of the aggregate weight and cost of the 30 clear plastic beads, while over 80% of the visible length of the necklace when worn is represented by the clear plastic beads. Style number GA00024B is composed of different components (plastic beads, polyester woven ribbon, plastic pendants and metal bails) and is considered a composite goods. Regarding the essential character of the necklace, the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (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. 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 instance the plastic beads impart the essential character to the necklace, in that, they represent a majority of the visual area upon wearing the necklace, and moreover, the item has the appearance of a clear plastic pearl necklace that is embellished with 4 round pendants and 3 sea creature pendants. Accordingly, the necklace with dangling pendants is classified as imitation jewelry of plastic. The applicable subheading for the sea creatures necklace, 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. 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