The tariff classification of a bracelet from China.

N291840 November 30, 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 bracelet from China. Dear Ms. Melman: In your letter dated September 18, 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 60483424-E50 is identified as the “BR 8IN Stone on Web – PRP/PRPL/Multi.” The bracelet consists of 5 zinc metal castings having an amethyst color; 5 brass metal snaps and rivets plated in imitation hematite; 5 rivets having an amethyst color (backside of the 5 zinc metal castings having an amethyst color); 5 faceted, violet, epoxy imitation gemstones in a sequence pattern (large emerald-cut center stone, two medium round-cut stones and two small round-cut stones); and 1-8in amethyst color, webbed, textile band. Observation of the pattern of the 5 epoxy imitation gemstones indicates one center large stone with one side-by-side medium stone on each side of the large stone (two medium stones in total) and one side-by-side small stone on each side of the medium stones (two small stones in total). Company provided information in the aggregate indicates that the weight and cost of the base metal components (zinc castings, and brass snaps and rivets) significantly exceed that the plastic imitation gemstones and textile band, while the cost of the textile band is higher than that of the plastic imitation gemstones. We note, even with the increase cost of the textile band over that of the plastic imitation gemstones that the two costs remain appreciable to each other, while the weight of the plastic imitation gemstones far surpasses that of the textile band. Legal Note 3 (g) to Chapter 71, HTSUS, excludes goods of Section XI (textiles and textile articles) from its chapter and its headings and subheadings. We are of the opinion that the exclusionary note for textile articles is inapplicable, in that the bracelet is highly ornamented with five faceted, violet, epoxy imitation gemstones that dominate the appearance of the jewelry piece. Consequently, the merchandise concerned is classifiable as imitation jewelry. 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 metals, plastic and textile) 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. With the removal of the brass metal snaps and rivets plated in imitation hematite from our essential character analysis, because they are merely the opening and closing of the bracelet, and are unseen when worn, we note that the weight of the zinc castings remains significantly higher than that of the plastic imitation gemstones and textile band, while the cost of the zinc castings is less than the plastic imitation gemstones and textile band. We recognize that the zinc castings colored in amethyst are neither common nor ordinary, and moreover the process of coloring the castings increases not only the value of the base metal castings, but also ornaments the bracelet. Also the textile band colored in amethyst and the 5 faceted, plastic imitation gemstones colored in violet contribute to the ornamentation of the bracelet. As such, the zinc castings colored in amethyst, the textile band colored in amethyst and the 5 faceted, plastic imitation gemstones colored in violet all contribute to the aesthetics of the bracelet. Because of the violet color, size, volume and bulk of the 5 faceted plastic imitation gemstones in relation to the amethyst color zinc castings which are largely obscured from direct view by the setting of the imitation gemstones and the amethyst colored textile band which is also largely obscured from direct view by the segmentation of the bracelet created by the set castings, it is our position that the [significant weight] of the colored zinc castings over that of the plastic imitation gemstones is overcome, and for the same reason above, the [increased cost] of the colored textile band over that of the plastic imitation gemstones is also overcome. The appeal of this bracelet is its faceted imitation gemstones, which creates the visual to one’s eye. Accordingly, the plastic imitation gemstones impart the essential character to the bracelet. The applicable subheading for style number 60483424-E50, “BR 8IN Stone on Web – PRP/PRPL/Multi,” 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