The tariff classification of a necklace from China.

N239433 March 21, 2013 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Shawn Glover UPS Trade Management Services, Inc. 2031 S. Centennial Avenue Aiken, SC 29803 RE: The tariff classification of a necklace from China. Dear Mrs. Glover: In your letter dated March 6, 2013, on behalf of Avon Products, Inc., you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Profile # PP5030029 is described as the “Fancy Affair Necklace.” Based on the specification sheet and sample, the necklace is composed of: two teardrop shaped, zinc castings, of which, the ornate, larger casting measures 26.5 by 16 mm and the basic, smaller casting measures 11 by 6.3 mm; two teardrop shaped, epoxy (plastic) gemstones set within the two castings, of which the larger stone measures 8 by 12 mm and the smaller stone measures 5 by 7 mm; and a brass chain attached to the back of the smaller castings, of which, the brass chain has a lobster clasp closure and a removable spring ring extender chain. The metal components are plated in 40 mils silver. Contained within the larger teardrop casting with its centered teardrop plastic gemstone are two rows of round, acrylic (plastic) gemstones, of which, the bottom row has 29 set plastic gemstones with each stone measuring 1.5 mm and the top row has 23 set plastic gemstones with each stone measuring 1.35 mm. Contained within the smaller teardrop casting is one centered teardrop gemstone. Both castings with their gemstones or gemstone are pendants, that, when assembled together form a dangling teardrop pendant necklace plated in silver. Inspection of the material data spreadsheet indicates that total value of the metal components, inclusive of the plating costs, are significantly higher than that of the total combined value of the plastic gemstones. Without the plating cost, and removal of the cost for the smaller casting and smaller teardrop stone, solely metal versus plastic of the larger casting with its gemstones, there is an insignificant variance between the metal costs and the plastic costs. Although not provided, usually, the weight of the metal components exceeds that of the plastic components for jewelry. 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 Fancy Affair Necklace is composed of different components (base metal 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. You reference ruling N233546 dated October 17, 2012, in which, two sets of earrings were found to be classified in the duty-free subheading of 7117.90.7500, HTSUS, as imitation jewelry made of plastic. It is your suggestion that since the two sets of earrings had highly visible plastic gemstones, just like the larger and smaller teardrop gemstones of the Fancy Affair Necklace, that the essential character of the necklace should be the plastic gemstones, resulting in the good being classified in subheading 7117.90.7500. Although, the larger base metal casting is not the center viewing point when looking at the Fancy Affair Necklace, as compared to the larger teardrop shaped, plastic gemstone, we cannot dismiss this casting from our essential character analysis as a majority of the necklace’s mass, weight and cost are directly attributed to the larger casting. Unlike the castings in the two sets of earrings in ruling N233546, which, were basic and ordinary, the larger base metal casting not only provides the structure onto which the plastic gemstones are set, but more importantly, clearly contributes to the decorative appearance of the necklace – see New York Ruling, N235619 dated December 12, 2012. Further, the 40 mils plating, in its embellishment as reflected by its cost, cannot be separated out from the cost of the larger casting, as the plating is pivotal not only to the appearance of the metal, but rather, to the whole ambiance of the necklace. As such, the essential character of the necklace is imparted by the larger base metal casting, thus classifying the necklace in subheading 7117.19, HTSUS, imitation jewelry of base metal. The applicable subheading for Fancy Affair Necklace, 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