The tariff classification of a necklace from India.

N237868 February 11, 2013 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Maria E. Julia International Trade Analyst Ann, Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of a necklace from India. Dear Ms. Julia: In your letter dated January 25, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number 307701 is described as a “long seed bead tassel necklace.” According to the specification worksheet the necklace consists of the following components: (1) cotton cord, (2) cotton staple thread, (3) glass seed beads, (4) plastic (PVC) sequins, (5) brass cylindrical beads, (6) wood balls, (7) silk thread, and (8) polyester stitched thread. A visual of the sample indicates a four strung necklace held together and segmented by a center section of polyester thread at the upper part, split down on one side by two strands of turquoise blue, glass seed beads, followed by brass cylindrical beads, and split down on the other side by two stands of turquoise blue, glass seed beads, followed by blue, PVC sequins. Two tassels, each consisting of an underlying wood ball, wrapped around completely in beads, one in blue and the other in red, one having thread beneath the wrapped ball and the other having beads beneath the wrapped ball, dangle from the necklace. Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the “long seed bead tassel necklace” is composed of different components, and is considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The Explanatory Notes (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. In this instance, we find no essential character as all segments of the necklace are necessary in the forming of the jewelry piece. Consequently, GRI 3 (c) is implicated. As the two tassels merely ornament the necklace, they do not equally merit consideration in the (sub)heading which occurs last in numerical order. Accordingly, the glass seed beads fall last in the subheadings of heading 7117, HTSUS. The applicable subheading for the “long seed bead tassel necklace,” 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