The tariff classification of a bracelet from China.

N257726 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 a bracelet 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 477605WM is described as a “plastic stretch bracelet.” The bracelet consists of seven, amber colored, acrylic (plastic) beads interspersed by seven base metal castings plated in Hamilton Gold. The acrylic beads are shaped like horizontal cylindrical-segments and the base metal castings look like circular discs folded almost completely in half. Each acrylic bead measures 28x24mm and each base metal casting measures 25x8mm. Observation of the bracelet, indicates that the amber colored, acrylic beads bear a resemblance to the semiprecious gemstone of Amber. Company provided information indicates, that both the weight and cost of the acrylic beads exceeds that of the base metal castings. 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 stretch bracelet is composed of different components (acrylic and base metal), 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. In this case, the acrylic beads not only weigh more and cost more than the base metal castings, but are also larger in size and volume providing the visual appeal of the bracelet. When the item is placed upon one’s wrist, it has the appearance of an imitation gemstone bracelet made to look-like Amber, accented by base metal folded circular discs plated in Hamilton Gold. Accordingly, the essential character of the stretch bracelet is imparted by the acrylic beads having the appearance of the semiprecious gemstone of Amber. The applicable subheading for the stretch bracelet 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