The tariff classification of a necklace from China.

N282737 February 9, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 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 60459739-D99, is identified as the “NK 16-Inch Frontal – Gold/Pink Necklace.” The base metal parts of the necklace consist of 2-1.2MM brass snake chains, 1 brass lobster claw, 1 zinc logo tag, 2-inch extender chain, 4-2MM brass end caps, 7-9MM round zinc castings, and 16-1MM steel jump rings. The ornamentation parts of the necklace consist of 4-8MM round rose colored resin stones, 3-8MM round rose water opal colored resin stones, and 6-10*14MM epoxy cabochons colored in translucent cherry quartz. For classification purposes resin and epoxy gemstones are considered to be of plastics. Company provided information indicates for the necklace that, the weight and cost of the base metals exceed that of the plastic imitation gemstones. 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 (base metals and plastics) 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. We recognize that the weight and cost of the base metal castings of the necklace exceed that of the plastic imitation gemstones, and that, the plating, not only adds value to the cost of the base metal castings, but also ornaments the castings, particularly the side surface areas and top-surface area of the castings. Nevertheless, we cannot dismiss the quantity, size and volume of the plastic imitation gemstones that surround the entire visual surface area of the necklace, resulting in one’s eye to be fixated on the colorful imitation gemstones. Further, the imitation gemstones have appreciable value when compared against the base metal castings. Accordingly, the essential character of this necklace is imparted by the plastic imitation gemstones, and therefore the classification falls to 7117.90 – the subheading for imitation jewelry other. The applicable subheading for style number 60459739-D99, 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 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