The tariff classification of a bracelet from China.

N240486 April 18, 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 from China. Dear Ms. Pray: In your letter dated April 4, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item M3003 is an imitation white pearl stretch bracelet. The bracelet consists of twenty-seven, plated, 5 by 22 mm, 3 bezel zinc castings; twenty-six, plated, 5 by 16 mm, 2 bezel castings; one, plated, 5 by 16 mm, 2 bezel logo zinc casting; twenty-seven, 8 mm round, acrylic pearls; and one hundred-eight, 6 mm round, acrylic pearls. Acrylic is a form of plastic that can be used in the manufacture of jewelry and other products. Company provided information pertaining to the material breakdown spreadsheet indicates that the weight and cost of the base metal castings is considerably more than the weight and cost of the plastic, imitation pearls; the cost of the plastic, imitation pearls is appreciable; and the plating costs which are approximately 47% of the cost of the castings 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 stretch bracelet is composed of different components (base metal and plastic), 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 castings weigh more and cost more than the imitation pearls, and the plating costs can increase the overall cost of the base metal castings, we cannot dismiss the visual impact of the 135 imitation pearls adorning the visible surface area of the entire bracelet. The plated metal castings are all but obscured by the sheer numbers and expansive volume of the imitation pearls. Further, as the base metal castings are barely visible and the costs of the imitation pearls are appreciable, the worth of the castings as a whole to the overall character of the bracelet is diminished. Accordingly, the essential character of the stretch bracelet is imparted by the plastic, imitation pearls. The applicable subheading for the imitation white pearl stretch bracelet 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