The tariff classification of a necklace from China.

N257727 October 28, 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 # 486028WM is described as the “36-Inch Necklace.” The necklace is fashioned from segmented, base metal chain links and varying beads of acrylic and glass, dispersed along the chain link segments. Acrylic is a form of thermoplastic or thermosetting plastic. The necklace consists of: 1, 14mm, base metal lobster claw clasp; 12, 14mm x 9.5mm, base metal oval links; 12mm, base metal textured links; 14mm x 10mm, base metal square link; 1, 33mm x 26mm, base metal diamond cut wavy link; 1, 37mm x 36.5mm, acrylic open pear shaped bead with gold polish; 1, 39mm x 27.5mm, brown faceted acrylic irregular shaped bead; 1, 27 x 19mm, smk (smoky) topaz irregular shaped flat bead; 1, 36mm x 21mm, irregular shaped smk topaz bead; 1, 45mm x 23mm, faceted acrylic irregular shaped animal print bead; 1, 38mm x 14mm, flat acrylic animal print bead; 1, 12mm, round, bronze coated faceted glass disco bead; 1, 10mm, round, squash bronze coated faceted glass bead; 1, 16mm, smk topaz M&M glass bead; and 1, 12mm, round, squash bronze coated faceted glass bead. Company provided information indicates, that the weight and cost of the base metal jewelry findings surpasses the weight and cost of acrylic and glass beads. 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 “36-Inch Necklace” is composed of different components (metal, acrylic and glass), 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 instance, we are of the opinion that the acrylic beads impart the essential character to the necklace, in that the segmented, base metal chain links do not form a completed necklace, and more importantly, the acrylic beads by size and volume, and color coordination and patterns of style, are the primary visuals that provide the aesthetic appeal of the necklace. The applicable subheading for the “36-Inch Necklace” 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