The tariff classification of a necklace from China.

N282735 January 31, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Dionisia Melman Customs Compliance Manager The Jewelry Group 1411 Broadway, 3rd Floor New York, NY 10018 RE: The tariff classification of a necklace from China. Dear Ms. Melman: In your letter dated January 19, 2017, you requested a tariff classification ruling. Illustrative literature and description were received. Style number 60453913-D99, is described as a 34 inch tassel pendant necklace. The necklace consists of 34-inch steel chain; 80-50MM brass strands; 1 zinc log tag; 2-inch extender chain; 4 steel jump rings; 1 brass lobster clasp; 11*14MM zinc cap; and a 22*38MM coral colored epoxy (plastic) faceted gemstone set in a zinc casting. All of the metals are plated in a shiny gold color. Company provided information indicates for the necklace that, the weight and cost of the metals exceed that of the plastic, faceted gemstone. 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., metals and plastic) and is considered a composite good. 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. We recognize that the steel chain, zinc casting, and zinc cap and brass strands (the tassel), all colored in shiny gold, exceed the weight and cost of the plastic faceted gemstone. Although the plastic faceted gemstones by bulk adds to the visual appearance of the necklace, it is the size and volume of the metal tassel that overwhelms the visual and decorative appearance of the necklace. Accordingly, it is the opinion of this office that the metal tassel imparts the essential character to the necklace and is classifiable in subheading 7117.19, HTSUS. The applicable subheading for style number 60453913-D99, 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