The tariff classification of a bracelet from China.

N251931 April 15, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Linda Diamant International Trade Analyst Ann Tayler, Inc. 7 Times Square, 11th Floor New York, NY 10036 RE: The tariff classification of a bracelet from China. Dear Ms. Diamant: In your letter dated March 24, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number 348046 is described as the “Resin Dots Stretch Bracelet.” The bracelet has 34, base metal castings made of zinc with each casting holding 2, white color, cabochon, acrylic (thermoplastic) imitation gemstones; separating each of the 34 castings are 2, copper coated beads (a/k/a ccb), of which these beads act as spacers, and are not visible either when worn on the body or held in one’s hand for display. The copper coated beads have an underlying acrylic, thermoplastic structure. In total there are 34 zinc castings set with 68 acrylic imitation gemstones and 68 copper coated beads. All of the base metal zinc components are plated in an antique 12k gold finish. The company provided material breakdown table indicates that the weight and cost of the base metal castings is significantly more than the acrylic imitation gemstones. Whether taken from the material costs only (including plating) or the total costs (assembly, packing and other costs), the weight and cost of the acrylic imitation gemstones are marginal and/or de-minimis compared against the weight and cost of the base metal castings. Of interesting note, the gold plating cost is approximately 48% of the total cost of the bracelet or 1.52 times (152%) that of the metal castings only. 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 items referenced above. The Resin Dots Stretch Bracelet is composed of different components (chiefly: 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 name of the jewelry piece is reflective of the physical appearance of the bracelet (factor 1) and towards its consumer marketability (factor 2), these are only two factors when viewing the totality of factors in an essential character determination. We cannot dismiss the base metal castings from our essential character analysis, as the majority of the bracelet’s bulk, size, weight and cost are directly attributed to the metal castings. The base metal castings are neither common nor ordinary, and the 34 base metal castings holding 2 acrylic imitation gemstones each provide the structure onto which the 68 acrylic imitation gemstones are set. Moreover, the gold plating, in its embellishment as noted by means of its considerable cost, cannot be separated out from the cost of the base metal castings, for the plating is critical not only to the appearance of the base metal castings, but rather, to the whole ambience of the bracelet. With the totality of essential character factors reviewed, we are of the opinion that the base metal castings impart the essential character to the stretch bracelet. See New York rulings: N235625 dated December 13, 2012, N250444 dated March 18, 2014 and N242292 dated June 7, 2013. The applicable subheading for style number 348046, Resin Dots Stretch Bracelet, 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 E-mail address: neil.levy@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division