The tariff classification of a necklace from China.

N257725 October 21, 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 # 486042WM is identified on the blister card as the “18½-inch Necklace with 3-Inch Extender.” The jewelry piece is a multi-stranded brown necklace fashioned from three, double strands of brown tone cord each strung with a variety of acrylic and glass beads. Acrylic is a form of thermoplastic or thermosetting plastic. The necklace consists of: 1, base metal, lobster claw clasp; 1, 7mm, base metal jumpring and 1, 4.5mm, base metal jumpring; 1, base metal, 3-inch extender chain with ball; 2, base metal endtips with rings; 2, 38mm x 14mm, animal print acrylic beads; 4, 10mm, round, acrylic animal print beads; 2, 15mm, flat, round, acrylic animal print beads; 8, 18mm x 13mm, oval, smk (smoky) topaz, faceted acrylic beads; 3, 28mm x 20mm, irregular shape, chocolate, faceted acrylic beads; 1, 36mm x 20mm, oval, gold, faceted acrylic bead; 2, 30 mm x 16mm, oval, gold, faceted acrylic beads; 2, 15mm, flat, round, gold acrylic beads; 28, topaz, glass chips; 4, 9mm, ½-coated, glass beads; 4, 8mm, coated, faceted glass beads; and 3, 12mm, bronze coated, faceted glass beads. Company provided information indicates, that the acrylic beads weigh and cost more than the base metal jewelry findings, taken together and the glass beads and chips, taken together. No material breakdown by composition, weight or cost was provided for the cord, however, based on similar type materials, the cord would not weigh or cost more than the acrylic beads, taken together or the glass beads and chips, taken together. 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 (base metal, acrylic, glass and cord of unspecified material), 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. As noted above, the cost and weight of the acrylic beads exceed the cost and weight of the base metal jewelry findings, and the glass beads and chips. Moreover, the quantity, sizes and volume of the various acrylic beads, in conjunction with their color and animal print patterns, provide the overall charm of the necklace. Accordingly, the essential character of the necklace is imparted by the acrylic, plastic, beads. 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