The tariff classification of a “Necklace” from China.

N260643 January 13, 2015 CLA-2-:71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.5500; 7117.90.7500 Christine Ferri Purchasing Manager Sequin LLC 234 W 39th Street New York, NY 10018 RE: The tariff classification of a “Necklace” from China. Dear Ms. Ferri: In your letter dated January 7, 2015, you requested a tariff classification ruling. Illustrative literature was provided. Item number NE6464BLGL is a necklace. The necklace is fashioned from a steel chain and has zinc castings, set with acrylic (plastic) imitation gemstones. The necklace has a base metal 3-inch extension chain and a base metal lobster claw closure. The weight of the necklace consists of 30% zinc castings, 20% steel chain and 50% acrylic stones, while the cost of the metal and acrylic components are equal. 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 (i.e., metal and plastic), and is considered a composite good. The Explanatory Notes 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. Based on visual appearance, the acrylic stones by quantity and volume predominate one’s eyeing of the necklace. Accordingly, the essential character is imparted by the plastic, acrylic stones. The applicable subheading for the necklace, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem. The applicable subheading for the necklace, if valued over 20 cents per dozen pieces or parts, 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