The tariff classification of a bracelet from China.

N248961 January 2, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Karen Wilder Senior Manager Customs Compliance Gymboree Manufacturing, Inc. 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of a bracelet from China. Dear Ms. Wilder: In your letter dated December 23, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style # GA00398 is described as a nautical themed {charm bracelet} that is part of Gymboree’s spring line collection. The bracelet consists of a pink color rope formed by three tightly wound lengths of 100% polyester yarns, that are, in turn, twisted around each other, onto which, five gold color plastic ring beads are attached with their dangling charms. Each ring bead has a single plastic charm: one boat buoy pink and white striped, one boat buoy green and white striped, one gold anchor, one blue heart, and one pink crab. At the end of the rope, on each side, is a base metal cap and O-ring with a toggle clasp. A material breakdown table was provided. The table indicates that the individual or aggregated weight for the plastic charms far exceeds that of the individual or aggregated weight of the metal hybrid (functional and decorative) jewelry findings. Even when separately accounted for, the weight of each plastic charm far exceeds that of the weight of each metal jewelry finding. The weight of the charms, individual or aggregated, far exceeds that of the weight for the entire length of the rope. The cost for the aggregated metal jewelry findings and the entire length of the rope is identical. When compared against the aggregated costs for the metal jewelry findings and the entire length of the rope a nominal difference is reported for the cost of the charms when individually accounted for. In the aggregate, the five plastic charms cost more than the aggregated costs of the metal jewelry findings and the entire length of the rope, whether taken separately or together. The charm bracelet is composed of different components (rope, plastic and base metal), 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. In this case, we find that the plastic charms impart the essential character to the bracelet, in that, the volume and size of the plastic charms, as indicated by their considerable aggregated weight, catches one’s eye giving validation to the nature of the good commonly referred to as a charm bracelet. Furthermore, the higher aggregated costs of the plastic charms appear to be in line with the volume, size and weight for the good. See New York ruling N238191 dated February 13, 2013. The applicable subheading for the GA00398, charm bracelet, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division