The tariff classification of a bracelet and pair of earrings from China.

N283270 February 24, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500; 7117.19.9000 Dionisia Melman Customs Compliance and Logistics Manager The Jewelry Group 1411 Broadway, 3rd Floor New York, NY 10018 RE: The tariff classification of a bracelet and pair of earrings from China. Dear Ms. Melman: In your letter dated January 31, 2017, on behalf NWH Jewelry Group, you requested a tariff classification ruling. Samples, illustrative literature and description were received. For purposes of this ruling epoxy, resin and acrylic gemstones are considered to be of plastics. Simply Vera Verawang: Style number 60462361-Z01 is the “BR Stretch Stone – Black/Blue MLT.” The bracelet consists of six zinc castings having a blue rubber spray coating; three black faceted resin stones; three Montana faceted resin stones; six Montana faceted epoxy stones; twelve Montana faceted glass stones; twelve black acrylic stones; and two cotton covered elastic bands. Company provided information indicates that weight of the zinc castings exceed that of the glass and plastic imitation gemstones. However, the cost of the glass and plastic imitation gemstones, when taken together, exceed that of the zinc castings. Further, we recognize that the cost of the blue rubber spray coating adds value to the zinc castings, and that the zinc castings having a blue rubber spray coating add to the overall design of the stretch bracelet. Simply Vera Verawang: Style number 60462365-Z01 is the “PE Linear – Black/Blue MLT.” Each earring consists of one zinc casting having a blue rubber spray coating; one brass lever back plated in hematite; one resin Montana faceted stone; two glass Montana faceted stones; one black acrylic stone; three black epoxy beads; and one thread cord. Company provided information in the aggregate indicates that the weight of the zinc castings and brass lever backs (all being of base metals) significantly exceeds that of the plastic gemstones, glass gemstones and plastic beads, while in the aggregate the cost of the plastic gemstones, glass gemstones and plastic beads exceeds that of the zinc castings and brass lever backs. However, the cost when viewed in the aggregate further indicates that the zinc castings and brass lever backs are appreciable to the plastic gemstones, glass gemstones and plastic beads. Although the base metals were not separately broken out for “weight,” physical handling of the sample indicates that the decorative zinc casting significantly weighs more than any other single component. Also, recognizing that the base metals were not separately broken out for “cost,” the decorative zinc casting based on Company provided information and industry knowledge of producing jewelry, suggests that the decorative zinc casting costs more than any other single component. 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. 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 items referenced above. The bracelet and pair of earrings are composed of different components (base metals, glass and plastics “resin, epoxy and acrylic”) and are considered composite goods. 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. For style number 60462361-Z01, the “BR Stretch Stone – Black/Blue MLT,” the zinc casting having a blue rubber spray coating is neither ordinary nor common, and moderately contributes into the overall design of the bracelet. The blue color casting provides the form onto which numerous imitation gemstones are attached/set, many of which are large in size and faceted. The thirty-six imitation gemstones, made of plastics and glass, 24 of which are faceted and twelve of which are cabochon-like, overshadow the blue zinc casting, and provide the aesthetic beauty for the bracelet. Upon careful consideration of all available essential character factors, this office finds that the essential character of the bracelet is imparted by the twelve plastic, large size faceted imitation gemstones and twelve plastic, medium size imitation gemstones, catching one’s eye before observing the twelve medium and small size glass imitation gemstones and the blue zinc casting. Accordingly, the merchandise concerned is classified in subheading 7117.90, HTSUS. For style number 60462365-Z01, the “PE Linear – Black/Blue MLT,” the zinc castings having a blue rubber spray coating are neither ordinary nor common, and highly contribute into the overall design of the earrings. The blue color castings provide the shape, two rows of linear hand-like fingers (one row longer than the other), onto which the imitation gemstones and beads are attached. The blue color longer row of hand-like fingers and the imitation gemstones and beads are visible, all factoring into the aesthetic beauty of the earrings. Upon careful consideration of all available essential character factors, this office finds that the essential character of the earrings is imparted by the “blue color zinc castings,” in that the weight and cost of the zinc castings compared to the imitation gemstones and beads, not aggregated, favors the castings; the structure and shape of the earrings is provided by the blue color castings; and the longer linear hand-like fingers of the blue castings when compared to the imitation gemstones and beads equally contribute to the aesthetic appeal of the earrings. Accordingly, the merchandise concerned is classified in subheading 7117.19, HTSUS – see New York rulings: N235625 dated December 13, 2012 and N251931 dated April 15, 2014. The applicable subheading for style number 60462361-Z01, the “BR Stretch Stone – Black/Blue MLT,” bracelet, 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. The applicable subheading for style number 60462365-Z01, the “PE Linear – Black/Blue MLT,” earrings, 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