The tariff classification of a necklace kit from China.

N299393 August 6, 2018 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Lorianne Aldinger Director, Imports Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a necklace kit from China. Dear Ms. Aldinger: In your letter dated July 20, 2018, you requested a tariff classification ruling. A sample, pictures and description were submitted. Item number 9043185 is identified as the Disney “Necklace Activity.” The merchandise concerned consists of one rubber necklace, one rubber character pendant (TSUM TSUM) and fifteen plastic beads. The activity is putting the components together to create a necklace. The item is packaged together for retail sale on a blister card that reads “Make a Minnie Necklace! Easy to Make & Fun to Wear!” Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The merchandise concerned cannot be classified in accordance with GRI 1 of the HTSUS, because the terms of the headings of Chapter 71 do not provide for jewelry kits, and there are no relative Section and Chapter Notes within Chapter 71, either guiding or restricting the classification of imitation jewelry presented in the form of kits under the heading. Under GRI 2 (a), “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” Observation of the sample as packaged for retail sale indicates the making of a necklace from functional jewelry findings (lobster clasp and O-rings), hybrid jewelry findings red-rubber necklace) and decorative jewelry findings (Minnie pendant). With case in point, the one rubber necklace, one rubber character pendant and fifteen plastic beads constitute an unassembled necklace of imitation jewelry classifiable in heading 7117 of the HTSUS. GRI 6, HTSUS, is implicated at the subheading level, because the “Necklace Activity” is composed of different components (primarily of rubber and plastic) and is considered a composite good for tariff purposes. The ENs to the HTSUS, at GRI, Rule 3 (b) (VIII), state: “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 plastic beads add decorative value and cover a large portion of the rubber necklace. However, it is the rubber Minnie character pendant that creates the visual appeal to the necklace, and as such we find that the [rubber pendant] imparts the essential character to the necklace. You indicate in your ruling request that the merchandise concerned is associated to the celebration of “Valentine’s Day.” However, the unassembled jewelry necklace when put together cannot be associated to the festive occasion of “Valentine’s Day” due to the fact that there are no wordings or symbols associating “Valentine’s Day” to the necklace. Therefore, the merchandise concerned is not classifiable as festive articles in heading 9505 of the HTSUS. See Wilton Industries, Inc., v. United States, C.I.T. (2006) and New York ruling N256790 dated September 25, 2014. The applicable subheading for the Disney “Necklace Activity,” will be 7117.90.9000, 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: 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