The tariff classification of a bracelet and a pair of earrings from China.

N240229 April 12, 2013 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Sandy Pray Corporate Customs Compliance Manager Jag Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a bracelet and a pair of earrings from China. Dear Ms. Pray: In your letter dated March 26, 2013, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item N4111 is a large stretch bracelet. The bracelet consists of twenty-one plated base metal castings containing twenty-one cabochon epoxy (plastic) imitation gemstones attached by means of a sixteen-inch gray elastic cord. The following is a breakdown of the imitation gemstones: four light amethyst 12 mm in size; five tanzanite 12 mm in size; five amethyst marble 12 mm in size; one light amethyst 14 mm in size; two tanzanite 14 mm in size; one amethyst marble 14 mm in size; one light amethyst 12 by 16 mm in size; one tanzanite 12 by 16 mm in size; and one amethyst marble 12 by 16 mm in size. Company provided information pertaining to the material breakdown spreadsheet indicates that the weight and cost of the base metal castings exceeds that of the combined plastic imitation gemstones, while the plating costs are significant. Item N4113 is a pair of leverback dangling earrings. Each earring consists of a plated metal leverback, eight plated base metal jumprings; one zinc casting; two plastic, light amethyst, imitation gemstone ornaments; two plastic, tanzanite, imitation gemstone ornaments; and one epoxy (plastic), amethyst marble, imitation gemstone ornament. Company provided information pertaining to the material breakdown spreadsheet indicates that the combined costs of the plastic imitation gemstones exceed the cost of the base metal casting and other base metal jewelry findings, while the plating costs are significant. 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 large stretch bracelet and leverback dangling earrings are composed of different components (bracelet: base metal, plastic and cord; earrings: base metal and plastic), and are considered composite goods. 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. We recognize that the weight and cost of the base metal castings of the stretch bracelet exceeds that of the plastic imitation gemstones, and that, the plating, not only adds value to the cost of the base metal castings, but also ornaments the castings, particularly the visual surface areas. The visual surface areas of the castings only ornament the perimeter of the set gemstones, providing a bezel appearance when viewed from top down and its sides. Never the less, we cannot dismiss the quantity, size and volume of the plastic imitation gemstones that surround the entire visual surface area of the bracelet when viewed from top down, resulting in one’s eye to be fixated on the colorful imitation gemstones. Accordingly, the essential character of the bracelet is imparted by the plastic imitation gemstones. Physical inspection of the sample and examination of the material breakdown spreadsheet for the leverback dangling earrings, not only indicates that the cost of the plastic gemstones is more than the metal casting and its metal jewelry findings, but also, that the imitation gemstone set within the metal casting is sizeable and is the focal point of one’s eye. We find the metal casting and its metal jewelry findings to be ordinary and common. Accordingly, the essential character of the earrings is imparted by the plastic imitation gemstone set within the metal casting. The applicable subheading for the large stretch bracelet and leverback dangling earrings, 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