The tariff classification of a necklace from China.

N285634 May 17, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Dionisia Melman Customs Compliance Manager The Jewelry Group Division of Nine West Holdings 1411 Broadway, 3rd Floor New York, NY 10018 RE: The tariff classification of a necklace from China. Dear Ms. Melman: In your letter dated April 24, 2017, you requested a tariff classification ruling. Illustrative literature and description were received. For purposes of this ruling epoxy and acrylic gemstones are considered to be of plastics. Style number 60474259-Z01, is identified as the “NK 16IN STNE FRONTAL-IMR/PNK/PURP MLT.” The base metal components of the necklace consist of 8 zinc castings plated in imitation rhodium; 1 brass lobster clasp plated in imitation rhodium; 2 extender chains plated in imitation rhodium; 2 steel curb link chains plated in imitation rhodium; and 3 steel jump rings plated in imitation rhodium. The ornamentation components of the necklace consist of 3-10*14mm faceted, epoxy imitation gemstones in vintage rose; 2-7.5mm faceted, epoxy imitation gemstones in vintage rose; 3-5mm faceted, epoxy imitation gemstones in vintage rose; 8-3mm faceted, acrylic imitation gemstones in LT amethyst; 14-4mm faceted, acrylic imitation gemstones in LT amethyst; 8-2.5mm faceted, acrylic imitation gemstones in Provence lavender; 6-3mm faceted, acrylic imitation gemstones in Provence lavender; 8-3.5mm faceted, acrylic imitation gemstones in Provence lavender; and 2-5mm faceted, acrylic imitation gemstones in Provence lavender. Company provided information indicates that the weight and cost of the base metal components exceed that of the epoxy and acrylic ornamentation components. 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 components exceed that of the plastic ornamentation components. Nevertheless, the plastic imitation gemstones have appreciable value when compared against the base metal components. We cannot dismiss the quantity, size and volume of the plastic imitation gemstones. Moreover, the colorful imitation gemstones dominate the visual style and design of the necklace. 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 60474259-Z01, the “NK 16IN STNE FRONTAL-IMR/PNK/PURP MLT,” 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