The tariff classification of a necklace from China.

N257700 October 27, 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 September 23, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style # 493084R1WM is described on the blister card as the “Perfect Pearls 24-Inch Necklace.” The necklace consists of: 3, sections of base metal curb chains; 88, headpins; 2 jumprings; 1, lobster claw clasp; and 88, white acrylic pearl beads. Acrylic is a form of thermoplastic or thermosetting plastic. Company provided information indicates, that the weight and cost of the metal components (base metal chains, base metal lobster claw clasp, base metal headpins and base metal jumprings) surpasses the weight and cost of the acrylic pearls. 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 “Perfect Pearls 24-Inch Necklace” is composed of different components (base metal and acrylic pearls), 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, as noted above, the metal components weigh more and cost more than the acrylic pearl beads, the base metal chains are ordinary and common as compared to the dangling acrylic pearl bead pendants adorning the necklace. It is the quantity, size and volume of the acrylic pearl beads in conjunction with their distinctive styling, which provides the aesthetic appeal of the necklace. This jewelry piece has the overall appearance of a three stranded acrylic pearl drop necklace, and as such, the essential character of the good is imparted by the acrylic pearl beads. The applicable subheading for the “Perfect Pearls 24-Inch Necklace” 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