The tariff classification of a necklace from China.

N257703 October 28, 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 22, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number 496486WM is described as the “18.5 Inch Necklace with Extender.” The necklace is fashioned from base metal oval chain links plated in Hamilton Gold, and has three base metal castings plated in Hamilton Gold, set with three large, faceted, black diamond pearlized oval acrylic (plastic) imitation gemstones; twelve, black teardrop acrylic caps (imitation cabochons); and nine, faceted, crystal, acrylic teardrop imitation gemstones. The necklace has a base metal 3-inch extension chain and a base metal lobster claw closure. Company provided information indicates that the weight of the base metal jewelry findings is significantly greater than that of the acrylic gemstones and that the cost of the acrylic gemstones is marginally greater than the cost of the base metal jewelry findings. 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 necklace is composed of different components (i.e., 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 of the base metal castings is significantly more than the weight of the acrylic 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 quantity of the acrylic imitation gemstones and large size of the acrylic imitation gemstones not only cost more than the base metal jewelry findings, but also span across one’s visual plane, making the necklace alluringly appealing. Further, since the plated castings are only visible around the perimeter of the acrylic imitation gemstones, the worth of the castings as a whole to the overall character of the necklace is diminished. As such, the essential character of the necklace is imparted by the acrylic, plastic, imitation gemstones. The applicable subheading for the “18.5 Inch Necklace with Extender” 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