The tariff classification of a necklace from China.

N255701 August 26, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Debra Dudzinski Customs Compliance Analyst Crimzon Rose, Inc. 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of a necklace from China. Dear Ms. Dudzinski: In your letter dated July 23, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number 504899R4WM is identified as a “Flower Necklace with Gold Plated Chain.” The necklace consists of two large base metal castings with each casting having six large size, yellow color, resin (plastic), faceted imitation gemstones; two large base metal castings with each casting having six large size, aqua-green color, resin, faceted imitation gemstones; one large base metal casting with seven large size, blue color, resin, faceted imitation gemstones; two medium base metal castings with each casting having three medium size, yellow color, resin, faceted imitation gemstones; four small size, crystal, imitation diamond-like gemstones; one medium size, crystal, diamond-like imitation gemstone; two curb-chain segments, one on each side of the necklace; one, 3-inch extension chain; and one, lobster-clasp closure. The large size, imitation resin gemstones measure 13x18mm and the medium size, imitation gemstones measure 10x14mm. Both the large and medium castings with their colorful gemstones are representative of the petals of flowers. Review of the company provided material breakdown table indicates that the weight of the base metal castings also includes the resin imitation gemstones, with no separation for the weight of the castings versus the weight of the resin, imitation gemstones. Nevertheless, the material breakdown in conjunction with observation of the sample and knowledge of similar type materials, normally finds that the base metal castings weight more than the imitation gemstones made of resin. The weight of the base metal castings plus the weight of the base metal curb-chains is considerably more than the weight of the resin, imitation gemstones. To the contrary, the thirty-seven, resin, imitation gemstones aggregated cost more than the base metal castings aggregated, however, when the cost of the curb-chains is added to the cost of the base metal castings, the cost of the metal components aggregated exceeds that of the resin components aggregated. 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 Flower Necklace with Gold Plated Chain is composed of different components (chiefly: 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. We recognize that the weight and cost of the base metal castings with the curb-chains 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. Yet, the plated curb-chains are not highly visible when worn around the neck, and the plated castings are only visible around the perimeter of the plastic imitation gemstones providing a bezel appearance when viewed from top down, thus reducing the curb chains and castings significance to the overall character of the necklace. As such, we cannot dismiss the quantity, size and volume of the plastic imitation gemstones that surround the entire visual surface area of the necklace when viewed from top down, resulting in one’s eye to be fixated on the colorful imitation gemstones. Further, without the cost of the curb chains, the plastic imitation gemstones when aggregated cost more than their castings when aggregated, reflecting the worth of the imitation gemstones to the overall character of the necklace. Accordingly, the essential character of the necklace is imparted by the plastic imitation gemstones. The applicable subheading for the Flower Necklace with Gold Plated Chain 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 E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division