The tariff classification of two bracelets packaged together on a blister card from China.

N257724 October 15, 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 two bracelets packaged together on a blister card 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 number 477428WM is described as the “duo plastic stretch bracelets.” Bracelet 1 consists of 17, round, 12mm, CCB (Copper Coated Beads) plated in imitation gold strung on a stretch cord. Bracelet 2 consists of: 5, 12mm, round, gold, CCB; 4, 16x20mm, brown, faceted acrylic beads; 5, 14mm OD twisted CCB links; and 5, 15mm, round, acrylic animal beads – all of which are stung on a stretch cord. CCB, Copper Coated Beads, are acrylic beads with a metal plating giving the appearance of metal without the weight. The two bracelets are packaged together on a blister card ready to be put up for retail sales. Visually, the stretch cords of both bracelets are entirely covered over and are dominated by their plastic beads, having different platings and/or different finishes. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order. Since the two bracelets are both, classified in heading 7117, HTSUS, the issue becomes the proper ten-digit subheading classification for the items. Accordingly, GRI 6, HTSUS, is implicated. GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable. We will use the Explanatory Notes (ENs) to the HTSUS, which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, to determine whether or not the merchandise concerned qualifies as a set for tariff purpose. Rule 3 (b) (X), ENs to the HTSUS, the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In spite of conditions (b) and (c) being met, condition (a) is not met, as the bracelets are both classified in the same subheading. Consequently, the bracelets are not classifiable as a set within the meaning of the tariff schedule as the jewelry pieces are both classified in the same heading and same subheading (heading 7117, HTSUS and subheading 7117.90, HTSUS, respectively). The applicable subheading for the duo plastic stretch bracelets, not forming a set for tariff purposes, 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