The tariff classification of a necklace from China.

N238298 February 11, 2013 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 a necklace from China. Dear Ms. Julia: In your letter dated February 6, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Based on the submitted specification worksheet, photo and sample, style number 314279, is a necklace that consists of six, large size, round ornaments and five, large size, square ornaments made from plastic; chain linked together by twelve, oval base metal links; and has a lobster clasp closure with a thirteen chain link extension made from base metal. Each large size, round and square ornament is tri-colored in turquoise blue, red and yellow. The turquoise blue and yellow form the outer colors, while the red is sandwiched between the two outer colors. The base metal components are plated in a shiny metallic finish. It appears this necklace can be worn on the turquoise blue side or the yellow side, thereby having a reversible necklace. 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. Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the “round and square tri-colored necklace” is composed of different components (plastic and base metal), 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. An examination of the specification spreadsheet indicates that the cost of the round and square plastic ornaments being more than the cost of the base metal components, while the physical handling of the sample indicates that the large size, round and square plastic ornaments visually impacts one’s eye. The good is a plastic necklace held together by base metal components. As such, the plastic ornaments impart the essential character to the good. The applicable subheading for the “round and square tri-colored necklace” 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