The tariff classification of a bracelet from China.

N235625 December 13, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Emily Lam Logistics Department Marc Jacobs International 72 Spring Street, 3rd Floor New York, NY 10012 RE: The tariff classification of a bracelet from China. Dear Ms. Lam: In your letter dated November 15, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style Number, M5131007, is described as the Marc by Marc Jacobs, Antoine Bracelet. The bracelet is composed of ornate, etched like, tin and zinc castings, having four, large size, round faceted, plastic gemstones, and one large size, faceted trapezoid, plastic gemstone surrounded by twenty-four, small size, round faceted, glass gemstones. The slide in catch is of base metal. The item is plated in Argento (metallic silver). Inspection of the material data spreadsheet, along with the physical handling the sample, indicates that the total value of the metal (not including the plating cost) is higher than the total value of the glass and plastic gemstones, taken separately or combined; the weight of the metal is significantly higher than the glass and plastic gemstones, taken separately or combined; and the plating is approximately 56% of the total cost of the ring or 3.47 times (347%) that of the metal jewelry findings. In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above. The “Antoine Bracelet” is composed of different components (base metal, glass and plastic), and is considered a composite good. 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. Although, the base metal castings are not the center viewing points when looking at the Antoine Bracelet, as compared to the five, large size, plastic gemstones, we cannot dismiss the castings from our essential character analysis, as the majority of the bracelet’s bulk, size, weight and cost are directly attributed to the metal castings. The base metal castings provide the structure onto which the large size, plastic gemstones and small size, glass gemstones are placed, and clearly, the etched like castings, including the ornamental slide closure, contribute to the decorative appearance of the bracelet. More importantly, the Argento plating, in its embellishment as reflected in its cost, cannot be separated out from the costs of the castings, as the plating is pivotal not only to the appearance of the metal, but rather, to the whole ambiance of the bracelet. Upon careful consideration of the totality of these factors, one would find, that, we have a base metal bracelet ornamented with four, large size, round, plastic gemstones, and one, large size, trapezoid, plastic gemstone surrounded by twenty-four, small, glass gemstones. Even viewing this, with, the ornamental slide up, which is a trend today, we still have a base metal bracelet with a center trapezoid, plastic gemstone, adorned on each side with two large, round plastic gemstones. Accordingly, the bracelet is classified as imitation jewelry of base metal in heading 7117, HTSUS. The applicable subheading for Style Number, M5131007, Antoine Bracelet, 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