The tariff classification of necklaces and bracelets from China.

N264002 May 15, 2015 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Eileen Family, LCB, CCS Senior Trade Compliance Analyst Barthco International, Inc. D/B/A/ OHL-International 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of necklaces and bracelets from China. Dear Ms. Family: In your letter dated April 10, 2015, on behalf of Primark US Corporation, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Style # 3008112 is a necklace consisting of five base metal chain link strands with each strand appearing to have different size chain links, three plastic imitation pearl strands with each stand having different size imitation pearls, and one base metal strand with glass imitation gemstones set within the base metal castings. This necklace has a lobster clasp closure and an OPIA logo tag attached to the base metal extender chain. No material breakdown was provided by weight, quantity, size, area and cost. Style # 3047014 is a necklace consisting of base metal chain links having five large size plastic imitation pearls. This necklace has a lobster clasp closure and a dangling ornament attached to the base metal extender chain. No material breakdown was provided by weight, quantity, size, area and cost. Style # 3085547 are five stretch bracelets packaged together for retail sale. There are two plastic imitation pearl bracelets of which the pearls on one bracelet are smaller than the pearls on the other bracelet; there are two base metal bracelets of which the size of the links on one bracelet are smaller than the size of the links on the other bracelet; and there is one base metal casted bracelet, which has one plastic imitation pearl set within each casting, encircling the entire bracelet. No material breakdown was provided by weight, quantity, size, area and cost. Style 7574216 is a base metal bracelet having multiple size plastic imitation pearls. This bracelet has a lobster clasp closure and a dangling ornament attached to the base metal extender chain. No material breakdown was provided by weight, quantity, size, area and cost. 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 style numbers referenced above. The necklaces and bracelets are composed of different components (one style consists of base metal, plastic and glass and three styles consist of base metal and plastic), and are considered composite goods. 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. Although an incomplete material breakdown was provided for all of the style numbers listed above, by bulk and volume the plastic imitation pearls impart the essential character to style # 3008112 (necklace), style # 3047014 (necklace) and style # 7574216 (bracelet). It is the foreground of the plastic imitation pearls that provide the visual attractiveness to these jewelry pieces. Since the five bracelets of style # 3085547 are classified in heading 7117, HTSUS, the issue becomes the proper ten-digit subheading classification for the bracelets packaged together for retail sale. 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. We will use the ENs to the HTSUS, which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, to determine whether or not style # 3085547 qualifies as a set for tariff purpose. 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. We find: (1) at the six digit level that two of the bracelets are classified in subheading 7117.19, two of the bracelet are classified in subheading 7117.90, and one of the bracelets being of a composite good has the essential character of a plastic imitation pearl bracelet which is classified in subheading 7117.90; (2) all of the bracelets are put up together for personal adornment to be worn around one’s wrist or wrists, regardless of worn all together or split or in part; and (3) are packaged in a manner suitable for sale directly to users without repacking. By meeting all three criteria, style # 3085547 is a set for tariff purposes. Accordingly, the essential character of the entire bracelet set is imparted by the plastic imitation pearls, for the volume of plastic imitation pearls on three bracelets slightly overshadows the volume of base metal links on two bracelets. The applicable subheading for style # 3008112 (necklace), 3047014 (necklace), style # 3085547 (set of bracelets) and 7574216 (bracelet) 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