The tariff classification of a necklace from China.

N257704 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 22, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style # 496396WM is described the “18.5-Inch Necklace with Extender.” The necklace consists of: 5, octagon, base metal castings; 5, round, base metal castings; 5, pear, base metal castings; 1, base metal curb chain; 1, 3-inch, base metal extender chain with ball; 1, 12mm, base metal lobster claw clasp; 5, octagon, acrylic (plastic), faceted imitation diamond gemstones; 5, round, acrylic, faceted imitation diamond gemstones; and 5, pear, acrylic, faceted imitation diamond gemstones. Acrylic is a form of thermoplastic or thermosetting plastic. Company provided information indicates, that the weight and cost of the base metal jewelry findings are significantly more than the weight and the cost of the acrylic gemstones. 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 “18.5-Inch Necklace with Extender” is composed of different components (base metal and acrylic), 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. We note that the weight and cost of the base metal jewelry findings far surpass that of the weight and cost of the faceted acrylic imitation diamond gemstones. Further, the base metal castings plated in Hamilton Gold are not ordinary and common, as they have a solid grid and pocked pattern on their backsides. However, the backsides of the castings cannot be seen, leaving only a bezel around the front of the castings exposed to viewing. The curb chain plated in Hamilton Gold is attractive, yet ordinary and common, and moreover, segmented not forming a completed neck chain. The acrylic imitation diamond gemstones are not de minimis when compared against the total material cost of the necklace. By observation of the necklace, we note that the size and volume of the faceted acrylic imitation diamond gemstones provides the attractiveness of the jewelry piece. Accordingly, 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