The tariff classification of a girl’s 3-piece jewelry set composed of a headband, necklace and bracelet from China.

N305022 July 15, 2019 CLA-2-71:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Sandra Penuela The Children’s Place 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of a girl’s 3-piece jewelry set composed of a headband, necklace and bracelet from China. Dear Ms. Penuela: In your letter dated June 27, 2019, you requested a tariff classification ruling on a girl’s 3-piece jewelry set (S006203 Pearl Ballerina HB NK BR Set), composed of a headband, necklace and bracelet. Descriptive literature, a cost breakdown and a sample were received. The girl’s 3-piece set consists of the following: The headband is made of plastic imitation pearls strung on a metal core. It has a flower, the center of which features plastic imitation pearls surrounded by petals made of polyester chiffon fabric. The necklace is made of plastic imitation pearls strung on an elastic nylon cord in the following repeating order: large imitation pearl, small imitation pearl, medium silver-colored imitation pearl, small imitation pearl. It features a zinc-alloy charm in the shape of a ballerina. The bracelet is made of plastic imitation pearls strung on an elastic nylon cord in the following repeating order: large imitation pearl, small imitation pearl, medium silver-colored imitation pearl, small imitation pearl. In considering whether the kit qualifies as a “set” for classification purposes, we refer to the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS). The ENs constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” The S006203 Pearl Ballerina HB NK BR Set meets these conditions and will be considered a set for customs purposes. Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. In this case, we have one item, a headband, prima facie classifiable in 9615 and two items, a necklace and a bracelet, prima facie classifiable in 7117. Additionally, the summed value of the necklace and bracelet are almost twice that of the headband. Taking into account the aforementioned quantity and value factors, we are of the opinion that the necklace and bracelet confer the essential character to the set. The applicable subheading for the S006203 Pearl Ballerina HB NK BR Set will be 7117.90.7500, 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division