The tariff classification of incomplete bracelets from China.

N228016 August 22, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Brett Stewart Customs Compliance Specialist Michaels Stores Procurement Co., Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of incomplete bracelets from China. Dear Mr. Stewart: In your letter dated July 2, 2012, you requested a tariff classification ruling. Illustrative literature was provided. As requested, the samples submitted will be returned to you. SKU number 10245323 is an incomplete bracelet. The item is approximately 5 inches in length; consists of four oblong blue colored dolomite marble (mountain jade) beads strung together with each one separated by a small metal separator bead (also known as a rondelle spacer bead); and has two metal lobster clasps located on each end. Not included with the incomplete bracelet, is a metal plate with two holes at opposite ends which attaches to the incomplete bracelet, thereby forming the finished bracelet. Illustrative literature indicates the plate is engraved with the word ‘create’. SKU number 10245346 is an incomplete bracelet. The item is approximately 5½ inches in length; consists of thirteen round pink colored dolomite marble (mountain jade) beads strung together by strips of leather; and has two metal lobster clasps located on each end. Not included with the incomplete bracelet, is a metal plate with two holes at opposite ends which attaches to the incomplete bracelet, thereby forming the finished bracelet. Illustrative literature indicates the plate is engraved with the word ‘create’. Dolomite marble, commonly referred to as mountain jade, is not considered a semiprecious gemstone. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, for Chapter 71, heading 7117, provides that the heading also covers unfinished or incomplete articles of imitation jewelry (earrings, bracelets, necklaces, etc.), such as: (a) semi-finished split rings, consisting of anodized aluminum wire, usually twisted or surface worked, whether or not fitted with a crude clasp, sometimes used as earrings without further working; and (b) ornamental motifs of base metal, whether or not polished, assembled by small links into strips of indefinite length. The exemplars provided in the ENs to heading 7117, HTSUS, are only two examples of unfinished or incomplete articles of imitation jewelry. Based on the exemplars, for unfinished and incomplete articles of imitation jewelry, we are of the opinion that the incomplete bracelets, SKU numbers 10245323 and 10245346, fall within the meaning of imitation jewelry classifiable in heading 7117, HTSUS. Under the General Rules of Interpretation (GRIs) to the HTSUS, specifically at GRI 3 (b), the incomplete bracelets are composed of different components (i.e., dolomite marble, metal and string or dolomite marble, metal and leather), and are considered composite goods. The 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. 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 dolomite marble beads impart the essential character to the incomplete bracelets, in that, the oblong blue colored dolomite marble beads of item 10245323 and the round pink colored dolomite marble beads of item 10245346 are visually attractive to consumers purchasing such items. The applicable subheading for incomplete bracelets, with the essential character of dolomite marble, will be 7117.90.9000, 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: 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