The tariff classification of bracelets from Taiwan.

NY L88845 November 21, 2005 CLA-2-71:RR:NC:SP:233 L88845 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 7310.29.0050 Mr. Wilson Ling Marco Polo Express Int’l. Inc. 2411 Santa Fe Ave., Suite B Redondo Beach, CA 90278 RE: The tariff classification of bracelets from Taiwan. Dear Mr. Ling: In your letter dated November 3, 2005, on behalf of Leegin Creative Leather Products Inc., you requested a tariff classification ruling. The submitted samples are as follows: Style #J33430 is a bracelet made of silver colored base metal links and a base metal heart-shaped dangle. The bracelet is contained in a heart-shaped, steel container with lid measuring approximately 3½” x 1” x 3½” across its widest width. Style #J33183 is a bracelet constructed of a black leather cord with a cylinder-shaped silver plated base metal piece with a floral pattern at the center and secured with a silver plated base metal lobster claw clasp. The bracelet is contained in a heart-shaped steel container with lid measuring approximately 3½” x 1” x 3½” across its widest width. Style #J32677 is a bracelet constructed of a leather band, decorated with base metal flowers and secured with a base metal lobster claw clasp. The bracelet is contained in a rectangular-shaped steel container with lid measuring approximately 2¾” x 9½” x ¾”. The leather and the metal used to construct the bracelets in Style #J33813 and Style #J32677 in each case form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In these cases, the metal imparts the essential character to the good.       We note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith. It is the bag or container itself which must be specially shaped or fitted to contain a specific set of articles. We do not regard the sample metal heart shaped containers or the rectangular-shaped container as ones that are specially shaped or internally fitted to accommodate the bracelets. Nor do we regard the containers of a kind normally sold with bracelets. Accordingly, we find that GRI 5(a) does not operate to make the containers classifiable with their jewelry contents. Therefore, each individual component is separately classifiable. Your samples are being returned as requested. The applicable subheading for the bracelets, Style #J33430 , Style #J33183 and Style #J32677 will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem. The applicable subheading for the heart-shaped steel container will be 7310.29.0050, HTS, which provides for “Tanks, casks, drums, cans, boxes and similar containers for any material…of iron or steel… Of a capacity not exceeding 300 liters...Of a capacity of less than 50 liters: Other, Other.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division