The tariff classification of imitation jewelry from China.

N271789 January 12, 2016 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Christine Ferri Purchasing Manager Sequin LLC 234 W. 39th Street New York, NY 10018 RE: The tariff classification of imitation jewelry from China. Dear Ms. Ferri: In your letter dated January 4, 2016, you requested a tariff classification ruling. Illustrative literature was provided. Item NE6464COGL is described as the “Women’s Statement Necklace.” The necklace consists predominately of base metal castings and chain links with red and pink, plastic marquise shaped imitation gemstones, accented with glass imitation gemstones. Data indicates (1) the weight of the zinc castings is 60%, the weight of the steel chain is 10%, the weight of the plastic imitation gemstones is 25% and the weight of the glass imitation gemstones is 5%, and (2) the cost of the zinc castings is 60%, the cost of the steel chain is 10%, the cost of the plastic imitation gemstones is 25% and the cost of the glass imitation gemstones is 5%. Item NE6712MUGL is described as the “Women’s Statement Necklace.” The necklace consists predominately of base metal castings and chain links with five large size, opaque baguette shaped, emerald cut imitation gemstones, interspersed between four medium size flowers. Each flower is set with seven glass imitation gemstones. Accented under the baguettes and flowers are round, plastic imitation gemstones. Data indicates (1) the weight of the zinc castings is 50%, the weight of the steel chain is 20%, the weight of the plastic imitation gemstones is 20% and the weight of the glass imitation gemstones is 10%, and (2) the cost of the zinc castings is 50%, the cost of the steel chain is 20%, the cost of the plastic imitation gemstones is 20% and the cost of the glass imitation gemstones is 10%. 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. The women’s statement necklaces are composite articles made up of different components (i.e., base metals, plastic and glass) and are considered composite goods for tariff purposes. Regarding the essential character of the merchandise concerned, the Explanatory Notes (ENs) to the HTSUS, at 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. We acknowledge that the weight and cost of the zinc castings far exceed the weight and cost of the plastic imitation gemstones and glass imitation gemstones, taken separately. Even aggregated the weight and cost of the zinc castings far exceed the weight and cost of the plastic and glass imitation gemstones, taken together. Yet, one finds that the casting are virtually unseen and play little in the visual admiration of the two necklaces. The 28 glass imitation gemstones of the flowers are over shadowed by the large size and volume of the plastic imitation gemstones. It is the plastic imitation gemstones that dominate the visuals of the necklaces, both in size and volume, and as such impart the essential character to both necklaces. The applicable subheading for the NE6464COGL, “Women’s Statement Necklace” and the NE6712MUGL, “Women’s Statement 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 neil.h.levy@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division