The tariff classification of a “jewelry kit” from China.

N279970 November 2, 2016 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Kevin Maher, CHB C-Air Custom House Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a “jewelry kit” from China. Dear Mr. Maher: In your letter dated September 28, 2016, on behalf of “LaRose Industries LLC,” dba “Cra-Z-Art,” you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item # 17146 is the Cra-Z-Art “shimmer ’n Sparkletm Trendy Charm Bracelets.” The jewelry kit consists of 9 assorted (base) metal charms, 4 assorted plastic gem charms, 4 adjustable (base) metal loop bracelets, 8 bead stoppers and 8 jump rings. The item is packaged for retail sale with an inner-tray containing 5 compartments, of which four compartments contain 2 base metal silver colored bracelets and 2 base metal gold colored bracelets, while the fifth compartment contains the 9 base metal charms of various design. Within the inner-tray of each base metal bracelet, the plastic charms, jump rings and bead stoppers are separately contained. Enclosed within the kit is a descriptive and illustrative instruction sheet on how to assemble the charm bracelets with four attached inspiration cards corresponding to four of the metal charms. Classification 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 merchandise concerned cannot be classified in accordance with GRI 1 of the HTSUS because the terms of the headings of Chapter 71 do not provide for jewelry kits, and there are no relative section and chapter notes within Chapter 71, either guiding or restricting the classification of imitation jewelry presented in the form of kits. Under GRI 2 (a), “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” We find the four attached inspiration cards to be part of the instruction sheet in that those cards explain the symbolism of four of the metal charms, and as such do not negate a GRI 2 (a) analysis of the merchandise concerned. Observation of the jewelry kit as packaged for retail sale, along with the descriptive and illustrative instruction sheet, indicates the making of “trendy charm bracelets” from unassembled functional and decorative jewelry findings. With case in point, the 9 assorted metal charms, 4 assorted plastic gem charms, 4 adjustable metal loop bracelets, 8 bead stoppers and 8 jump rings of the jewelry kit constitute unassembled charm bracelets of imitation jewelry, classifiable in heading 7117 of the HTSUS. GRI 6, HTSUS, is implicated at the subheading level, because the jewelry kit is composed of different components (i.e., base metal bracelets and charms, and plastic charms and bead stoppers) and is considered a composite good. The ENs to the HTSUS, at GRI, Rule 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 recognize that the base metal charms and plastic charms adorn each of the bracelets, and give the commercial name to the jewelry pieces known as charm bracelets. Yet, the cost of the 4 base metal loop bracelets significantly exceeds that of the 9 metal charms, while providing for the overall category name of “bracelets” under the expression imitation jewelry. The 4 plastic gem charms simply add to the ornateness of each of the charm bracelets by a factor of one, and the 8 bead stoppers while being of minor decorative importance have the function of holding the metal and plastic charms in place along each of the charm bracelets. Depicted photos on the packaging box, when broken down to each of the 4 bracelets portray one, two or three base metal charms, with one plastic gem charm. While this office acknowledges the high cost of the metal loop bracelets, we cannot overlook the decorative value of the 9 base metal charms and the influence of those charms to the consumer when deciding to purchase such a jewelry kit. As such, we find the 9 base metal charms to impart the essential character to the “shimmer ’n Sparkletm Trendy Charm Bracelets.” The applicable subheading for the “shimmer ’n Sparkletm Trendy Charm Bracelets” will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division