The tariff classification of a necklace from China.

N257705 October 20, 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 477929WM is described on the blister card as the “18½-inch Necklace with 3-Inch Extender.” The necklace consist of: 1, 18½-inch base metal chain; 1, base metal 3-inch extender chain; 11, base metal oval jumprings; 11, base metal headpins; 1, lobster claw clasp; 11, 2.60mm, CCB, spacer beads; 3, 27x19mm, oval CCB, white and black animal print beads; 2, 44x24mm, faceted, jet acrylic (plastic) beads; 2, 39x27mm, faceted, jet acrylic beads; 2, 35x21mm, CCB, silver beads; and 2, 36x23mm, CCB, silver beads. CCB, Copper Coated Beads, are acrylic beads with a metal plating giving the appearance of metal without the weight. Company provided information indicates, that the weight and cost of the acrylic beads exceeds that of the weight and cost of the base metal chain, extender chain, jumprings, headpins and lobster claw clasp. 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 “18½-inch Necklace with 3-Inch Extender” is composed of different components (base metal jewelry findings and acrylic beads), 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. As noted above, the cost and weight of the plastic beads exceed the cost and weight of the base metal chain, extender chain, jumprings, headpins and lobster claw clasp. The base metal chain is ordinary and common, as compared to the dangling, acrylic pendants adorning the necklace. It is the quantity, sizes and volume of the various acrylic beads, in conjunction with their color and white and black animal print pattern, which provides the aesthetic appeal of the necklace. As such, the essential character of the necklace is imparted by the acrylic, plastic, beaded pendants. The applicable subheading for the “18½-inch Necklace with 3-Inch 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