The tariff classification of a necklace from China.

N292484 December 12, 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 November 30, 2017, you requested a tariff classification ruling. Illustrative literature and a description were received. For purposes of this ruling epoxy and acrylic imitation gemstones are considered to be of plastics. Style number 60493102-Z01 is a necklace identified as the “NK 16IN CLSTR STNE FRNTL – LT HEM/RSE MLT.” The necklace consists of 11 zinc castings plated in imitation hematite; 6 zinc castings plated in imitation rose gold; 1 zinc casting logo tag plated in imitation hematite; 1-3” extender chain plated in imitation hematite; 1 brass lobster clasp plated in imitation hematite; 10-11mm brass curb chains plated in imitation hematite; 1 brass cap plated in imitation hematite; 4 steel jump rings plated in imitation hematite; 2-7mm curb chains plated in imitation hematite; 6-10*12mm emerald cut, rose water opal, imitation epoxy gemstones; 35 faceted, crystal, glass imitation gemstones; 12-PP32 faceted, crystal rose gold, glass imitation gemstones; 12-6*8mm, faceted, silk, acrylic imitation gemstones; and 11-10*7mm faceted, peach, acrylic imitation gemstones. Company provided information in the aggregate indicates that the weight of the base metal components significantly exceeds that of the faceted, plastic and glass imitation gemstones, while the cost of the base metal components exceeds that of the faceted, plastic gemstones and significantly exceeds that of the faceted, glass imitation gemstones. However, when comparing costs, the plastic imitation gemstones remain appreciable to the base metal components. We observe by means of the colored photograph that the curb chains are segmented and largely covered over by the plastic and glass 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 60493102-Z01 is composed of different components (base metals, plastics and glass) 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 exceed that of the plastic and glass imitation gemstones. However, because the curb chains, logo tag, extender chain, clasp, cap and steel jump rings are unseen and of minor significance, and the zinc castings plated in imitation hematite that set the imitation gemstones are also largely unseen and of minor significance visually, and the flower-like decorative castings plated in imitation rose gold simply accent the clusters of imitation gemstones, it is our position that these base metal components do not impart the essential character to the necklace. With the downplay of all of the base metal components and the minor significance of the glass imitation gemstones to the overall design of the necklace, it is our opinion that plastic imitation gemstones impart the essential character to the necklace, in that the gemstone clusters are largely created by the quantity, size, volume and bulk of the plastic imitation gemstones covering the front (visible) portion of the necklace. The applicable subheading for style number 60493102-Z01, the “NK 16IN CLSTR STNE FRNTL – LT HEM/RSE 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