The tariff classification of three bracelets, packaged and sold together, from China.

N234074 October 25, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Maria E. Julia International Trade Analyst Ann Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of three bracelets, packaged and sold together, from China. Dear Ms. Julia: In your letter dated October 1, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style # 300913 is described as a set of three women’s bangle bracelets, packaged and sold together. Jewelry item number one is a 65mm or 2½ inch diameter, resin (plastic) double bangle bracelet in a coral and pink color design, having two metal bands segmenting the bracelet. Jewelry item number two is a 65mm or 2½ inch diameter, epoxy (plastic) single bangle bracelet in a pink color design, having six metal bands segmenting the bracelet. Jewelry item number three is a 65mm or 2½ inch diameter, metal (zinc) casted bangle bracelet. For the two plastic bracelets having metal components, no separate itemized material breakdown by weight and cost was provided, nor was the total weight for each bracelet provided. A physical handling of the bracelets indicates that the metal bracelet weighs more than the double plastic bracelet and the single plastic bracelet, and that two plastic bracelets together are 5/10 (½) of an inch thick, while the metal bracelet is 2/10 of an inch thick. Total cost breakdowns for the three bracelets, indicate insignificant differences, unless adding the imitation rhodium plating to the metal bracelet. The plating of the metal bands on the plastic bracelets appears to be insignificant. These three bangle bracelets are not permanently attached together, and can be worn together or individually, or in combinations to each other. With the three bracelets classified in heading 7117 of the Harmonized Tariff Schedule of the United States (HTSUS), the issue becomes the proper ten-digit subheading classification for the items. As such, the General Rules of Interpretation (GRIs), HTSUS, at GRI 6, is implicated. GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable. Since the bracelets are prima facie classifiable in more than one subheading and are sold as a set resort to GRI 3 is necessary. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule 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 case: the two plastic bracelets with accented metal bands are classified in subheading 7117.90, as imitation jewelry of plastic and the one metal bracelet is classified in subheading 7117.19, as imitation jewelry of base metal; the bracelets are used together for purposes of adorning one’s self; and the bracelets are packaged together for retails sales. Accordingly, we find that the two plastic bracelets and one metal bracelet, packaged and sold together, fall within the term goods put up in sets for retail sales. Two of the three bracelets are composed of plastic with accented metal bands and one bracelet is of metal. The metal bands in the plastic bracelets do not impart the essential character to the jewelry pieces, but merely accent the plastic bracelets. Because style # 300913 is a set, we must determine the essential character of that set in accordance with GRI 6 in conjunction with GRI 3 (b), HTSUS. 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. Even with recognizing that the cost of the metal bracelet once plated is more than the cost of each of the plastic bracelets, and certainly the weight of the metal is heavier than each of the plastic bracelets, one cannot dismiss the bulk or thickness of the two plastic bracelets when worn together and the larger visible surface area of the two plastic bracelets when worn together. Whether the metal bangle bracelet is worn in the center of the two plastic bracelets, or the inside or outside of the plastic bracelets worn side by side, the metal is overshadowed by the plastic colored rings. Consequently, we are of the opinion that the essential character of the bangle bracelet set is imparted by the plastic, which forms the two plastic bangle bracelets. The applicable subheading for the three bangle bracelet set, packaged and sold together, 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