The tariff classification of a bracelet from China.

N238191 February 13, 2013 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Eileen Family Trade Compliance Analyst Barthco International, Inc. dba OHL-International 5101 South Broad St. Philadelphia, PA 19112 RE: The tariff classification of a bracelet from China. Dear Ms. Family: In your letter dated January 30, 2013, on behalf of Sugartown Worldwide Inc., you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number 56437, is described by you as a “cotton braided rope bracelet with zinc alloy end caps and charms.” The cotton braid is orange colored and all of the zinc alloy components are gold colored. Attached to one embellished end cap is a loop made of cotton and on the other embellished end cap is an ornamented, zinc alloy, anchor that serves as the clasp when hooked to the loop. Attached to the same side as the end cap which holds the anchor is an ornamented, zinc alloy, circular charm. A material breakdown was not provided, however, the weight and cost of the zinc alloy components are naturally higher than the cotton braid. Together, the cotton braid and the zinc alloy components are needed to form the complete bracelet. 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 bracelet is composed of different components (base metal and cotton), and is considered a composite good. The Explanatory Notes (ENs) 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 materials are not the center viewing points when looking at the cotton braided rope bracelet, as the cotton braid would typically adorn the top, or outside of a person’s wrist, we cannot dismiss the zinc alloy components from our essential character analysis, as the majority of the bracelet’s, weight and, undoubtedly, cost are directly attributed to the metal. Moreover, the embellished base metal end caps, and ornamented anchor clasp and charm, provide visual appeal to the charm bracelet, without which one would only have a textile braided strip. Accordingly, the base metal components impart the essential character to the bracelet. The applicable subheading for 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