The tariff classification of a necklace from China.

N288185 August 8, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Dionisia Melman Customs Compliance and Logistics 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 July 12, 2017, you requested a tariff classification ruling. Illustrative literature, a description and a sample were received. For purposes of this ruling epoxy imitation gemstones are considered to be of plastics, and the imitation gemstone quantity count was taken by physical observation of the sample submitted. Style number 60477289-276 is a necklace identified as the Nine West “NK 42IN Strandage – SLV/Blue.” The necklace consists of 8-10mm zinc castings plated in imitation shiny silver; 2-12mm zinc castings plated in imitation shiny silver; 4-10*19mm zinc castings plated in imitation shiny silver; 1 brass Nine West logo tag plated in imitation shiny silver; 1 brass lobster clasp plated in imitation shiny silver; 22 brass end cap plated in imitation shiny silver; 28 steel jump rings plated in imitation shiny silver; 11-1.5mm brass snake chains plated in imitation shiny silver; 8-8mm denim blue, faceted, round, epoxy imitation gemstones; 2-10mm denim blue, faceted, epoxy imitation gemstones; and 4-8*11mm denim blue, faceted, teardrop, epoxy imitation gemstones. Company provided information in the aggregate indicates that the weight and cost of the base metals (zinc castings, brass end caps and steel jump rings) exceed that of the faceted, 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. Style number 60477289-276 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 note, the weight and cost of the base metal components significantly exceeds that of the plastic imitation gemstones. However, the Nine West logo tag and lobster clasp are unseen and of minor significance, and the settings are common and ordinary with the exception of the 4 teardrop castings, each having a dimpled, bevel top surface. Having removed the cost of the unseen logo tag and lobster clasp and unseen castings with the exception of the teardrop castings, the cost of the plastic imitation gemstones remains notable compared against the 11 brass snake chains and 4 teardrop castings, even after adding the value of the imitation silver plating to the cost of the 11 brass snake chains and 4 teardrop castings. By observation of the necklace, we cannot dismiss the visual impact of the faceted, plastic imitation gemstones segmented and protruding around the necklace, thereby providing a majority of the necklace’s aesthetics; as such, it is our opinion that the plastic imitation gemstones impart the essential character to the merchandise concerned. The applicable subheading for style number 60477289-276, the Nine West “NK 42IN Strandage – SLV/Blue” 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