The tariff classification of bracelets from China. Correction to Ruling Number N257707.

N258459 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 bracelets from China. Correction to Ruling Number N257707. Dear Ms. Dudzinski: This replaces Ruling Number N257707 dated October 15, 2014, which contained a clerical error for Bracelet 3 in the subheading. A complete corrected ruling follows. In your letter dated September 22, 2014, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. For purposes of this ruling, we will treat the merchandise concerned as being sold together and packaged on a blister card – see New York ruling N257724, issued to your company. Style number 502102WM is described as the “4 on stretch bracelets.” Bracelet 1 consists of 20, round, 9mm, acrylic (plastic) pearl beads strung on a stretch cord. No information was provided on the composition of the stretch cord, whether the cord is of plastic, rubber or textile material, or a combination of materials. Bracelet 2 consists of 13, 6mm, acrylic pearl beads and 26, 4mm, CCB block beads plated in imitation rhodium, strung on a stretch cord. CCB, Copper Coated Beads, are acrylic beads with a metal plating giving the appearance of metal without the weight. No information was provided on the composition of the stretch cord, whether the cord is of plastic, rubber or textile material, or a combination of materials. Physical observation of the sample indicates 18 acrylic beads and 18 CCB block beads, and the size of the block beads appears to be larger, not smaller, than the acrylic beads. Nevertheless, both types of beads are of plastic. Bracelet 3 consists of 28, round, 6mm, acrylic pearl beads and 1, centered position, infinity shaped casting, having 26, faceted glass crystal imitation gemstones set within the casting, strung on a stretch cord. The 26 imitation gemstones have a diamond-like, rhinestone appearance. No information was provided on the composition of the stretch cord, whether the cord is of plastic, rubber or textile material, or a combination of materials. Bracelet 4 consists of 12, round, acrylic pearl beads segmented in three parts of 4 beads each and 12, curb chain links segmented in three parts of 4 links each, strung on a stretch cord. No information was provided on the composition of the stretch cord, whether the cord is of plastic, rubber or textile material, or a combination of materials. 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 “4 on stretch bracelets” are all 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. As the “4 on stretch bracelets” are not classified in accordance with GRI 1, GRI 2 or GRI 3 (a), we turn to GRI 3 (b). GRI 3 (b) stipulates that the classification for composite goods and goods put up in sets for retail sale will be determined by the material or component imparting the essential character to the good. At a minimum, even without knowing the composition of the stretch cord, Bracelet 3 and Bracelet 4 are composed of different materials and form composite goods. 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 the essential character of the goods, if applicable, and then to ascertain whether or not the merchandise concerned qualifies as a set for tariff purpose. Rule {GRI} 3 (b) (VIII), ENs to the HTSUS, states 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.” Using GRI 6 in conjunction with GRI 3 (b), HTSUS, we are of the opinion: for Bracelet 3, the glass, imitation diamond-like gemstones impart the essential character to the good, in that the faceted rhinestones provide the desirability to purchase such a jewelry piece and the appeal to wear such a jewelry piece, and for Bracelet 4, the acrylic pearl beads impart the essential character to the good, in that the size and volume of the beads provide the attractiveness of the jewelry piece. 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 this instance, Bracelet 1, Bracelet 2 and Bracelet 4 are classified as imitation jewelry of plastics, [sub]heading 7117.90.75, HTSUS, and Bracelet 3 is classified as imitation jewelry of glass, [sub]heading 7117.90.90, HTSUS; can be used together for purposes of adorning one’s self; and are packaged together for retail sales. Accordingly, we find that the “4 on stretch bracelets” being classified in two different subheadings, put up for the purpose of adornment and packaged for sale directly to users without repacking falls within the term “goods put up in sets for retail sale.” Further, we are of the opinion that the essential character of the set is imparted by the acrylic beads, in that the quantity, size and volume of the acrylic beads, when commonly worn together, visually overshadows the diamond-like, rhinestones and the curb chain links, thereby presenting a set of acrylic beaded bracelets, accented by a rhinestone infinity pendant and curb chain links. The applicable subheading for the “4 on stretch bracelets” 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