The tariff classification of a necklace from China.

N300738 October 17, 2018 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 September 21, 2018, you requested a tariff classification ruling. Illustrative literature, a description and a sample were received. Style number 60512451-276 is a necklace identified as the Dana Buchman “NK 32IN Neck – SILV/Blue MLT.” The necklace consists of 4-10.2*8mm zinc castings plated in imitation silver; 8-9.2*11mm zinc castings plated in imitation silver; 1-24.7*26mm zinc castings plated in imitation silver; 1-35.5*26.6mm zinc casting plated in imitation silver; 5-8*6mm faceted, white opal colored, oval epoxy imitation gemstones; 4-8*10mm faceted, Montana colored, crackle epoxy imitation gemstones; 2-10*12mm faceted, Montana colored, crackle epoxy imitation gemstones; 1-33.4*25.3mm faceted, Montana colored, epoxy imitation gemstone with silver paint on the underside; 4-8*10mm Montana colored, epoxy imitation gemstones with silver paint on the underside; 1-6mm lobster claw plated in imitation silver; a 3 strand steel chain totaling 75 inches, plated in imitation silver; and 1 logo tag plated in imitation silver. Company provided information in the aggregate indicates that the weight and cost of the base metal components 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 60512451-276 is composed of different components (base metals and plastic) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 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. For style number 60512451-276, we recognize that base metal components are not common nor ordinary and the imitation silver plating adds value to the base metal components, as well as ornaments the necklace. It is the visual surface areas of the plated castings surrounding the imitation gemstones and the three-strand chain plated in imitation silver that contribute to the overall aesthetic of the necklace. However, it is the large-size plastic imitation gemstone along with the nine smaller imitation gemstones that provide the decorative appeal to the necklace. Accordingly, it is our opinion that the size, volume, and bulk of the plastic imitation gemstones impart the essential character to the necklace. The applicable subheading for style number 60512451-276, the Dana Buchman “NK 32IN Neck – SILV/Blue 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 the 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 Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division