The tariff classification of necklaces from China.

N284040 March 21, 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 necklaces from China. Dear Ms. Melman: In your letter dated February 28, 2017, you requested a tariff classification ruling. Illustrative literature and description were received. Style number N9901 is a 20-inch necklace. The necklace consists of 16 large resin (plastic) curb chain links, 1 large base metal curb chain link casting set with diamond-like glass stones, and 1 large base metal chain link closure. Company provided information indicates that weight and cost of the resin curb chain links exceed that of the base metal curb chain link casting, the glass stones and base metal chain link closure. Style number N9902 is a 36-inch necklace. The necklace consists of 29 large resin (plastic) curb chain links, 1 large base metal curb chain link casting set with diamond-like glass stones, and 1 large base metal chain link closure. Company provided information indicates that weight and cost of the resin curb chain links exceed that of the base metal curb chain link casting, the glass stones and base metal chain link closure. 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 necklaces are composed of different components (resin, base metal and glass) 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. Although the base metal curb chain link castings with diamond-like glass stones, the “pendants” on each necklace add style and embellishes the necklaces, it is the dominance of the resin chain links that create the visual impact of these necklaces. Moreover, the cost and weight of the resin curb chain links for both necklaces significantly exceed that of the base metal curb chain link castings, the diamond-like glass stones and the base metal closures. Accordingly, the resin curb chain links impart the essential character to the necklaces. The applicable subheading for style numbers N9901 (20 inch necklace) and N9902 (36 inch necklaces) 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