The tariff classification of a bracelet from China.

N291528 November 15, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 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 bracelet from China. Dear Melman: In your letter dated October 25, 2017, you requested a tariff classification ruling. Illustrative literature and a sample were provided. For purposes of this ruling epoxy gemstones are considered to be of plastics. Style number 60486473-5PJ is identified as the “BR 7.25IN Drama Flex – GLD/BLK.” The bracelet consists of 14 brass castings plated in real 10K gold, of which 9 of those castings are set with plastic imitation gemstones. Two of the five gold plated brass castings without the imitation gemstones form the magnetic opening and closing of the bracelet, and at the top and bottom of these two gold plated brass castings without the imitation gemstones are latch and pin locking mechanisms. Both the gold plated brass castings with the imitation gemstones and the gold plated brass castings without the imitation gemstones contribute to the design of the bracelet. Company provided information in the aggregate indicates that the weight and cost of the 14 brass castings significantly 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 bracelet is composed of different components (i.e., base metal and plastic) and is considered a composite good. The Explanatory Notes (ENs) 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 brass castings are neither common nor ordinary, and moreover the real 10K gold plating increases not only the value of the brass castings, but also highly ornaments the bracelet. The 5 brass castings plated in 10K gold without the imitation gemstones and the 9 imitation gemstones covering all but the outer-bezel of the 9 brass castings plated in 10K gold highly contribute to the visual of this bracelet. Further observation of the bracelet indicates that 5 brass castings plated in 10K gold without imitation gemstones and 5 brass casting plated in 10K gold with imitation gemstones have identical volume and bulk, whereas 4 brass castings plated in 10K gold with imitation gemstones have a larger volume and bulk, than that of the other 10 castings having identical volume and bulk. Nevertheless, it is our opinion that upon careful consideration of the totality of essential character factors, such as the significant weight and the cost of the 14 brass castings with and without imitation gemstones; the highly increased value of the 14 brass castings with and without imitation gemstones by means of 10K gold plating, and the overall contribution of the 5 gold plated brass castings [without imitation gemstones] to the overall aesthetics of the bracelet, that we have a 10K gold plated brass bracelet ornamented with plastic imitation gemstones. The applicable subheading for style number 60486473-5PJ, the “BR 7.25IN Drama Flex – GLD/BLK,” 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