The tariff classification of a bracelet from China.

N235628 December 17, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 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, M5131190, is described as the Marc by Marc Jacobs, Stretch Bracelet. The bracelet is composed of a double stretch elastic cord, which has: six, 20mm, round, pink color, translucent, plastic beads; four, 20mm, round, CCB (metal-coated resin) beads plated in Argento; two, 20mm, round, CCB beads plated in Rhodium (OX) Oxidized; four, 10x40, rectangle, silk color, transparent, “em resin” beads; and two, 10x40, rectangle, matte honey color, transparent, “em resin” beads. Inspection of the material data spreadsheet, along with the physical handling of the sample, indicates that the total cost of the resin components is significantly higher than the total cost of the metal components. The cost of the plastic components is separately itemized from that of the resin components, and is less than the cost of resin, metal and CCB. Never the less, if the resin is chiefly composed of a thermosetting polymer (thermo-plastic), then both, the cost of the resin and the cost of the plastic will be aggregated together. Furthermore, the plating costs are not separately broken-out from labor and other costs, and it is unclear whether the metal refers in part to the composition of the CCB beads or is part of the plating costs. 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 “Stretch Bracelet” is composed of different components (resin, plastic, metal), 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. An examination of the physical sample indicates that the plating costs are not as critical in determining the essential character of the bracelet, or, for what strongly marks or serves as to distinguish the essence of the bracelet. Taking into account the six, 20mm, round, plastic beads, if it is determined that the six, 10x40, rectangle, “em resin” beads are made of a thermoplastic polymer, then, we are of the opinion that based upon the quantity and size of the beads, the cost of the beads and the colorful attraction of the beads that the essential character of the bracelet is imparted by its plastic components. Further, if the underlying composition of the CCB beads is found to be of plastic, then, the factor for plastic would be accumulated increasing the quantity and cost of the plastic beads used in the construction of the bracelet. The applicable subheading for the Stretch Bracelet, upon confirmation that the rectangle “em resin” beads are of plastic, 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