The tariff classification of calf hair bracelet from China.

N233612 October 22, 2012 CLA-2-43:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4303.10.0060 Ms. Maria Julia Ann, Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of calf hair bracelet from China. Dear Ms. Julia: In your letter dated September 11, 2012, you requested a tariff classification ruling. The sample is being returned to you as requested. Style 302340, Northern Twilight Hair Calf & Clear Pave, is a bracelet. The bracelet is approximately 7 inches in length and a half inch in width, with a 2½ diameter. The entire surface of the bracelet is covered with calf furskin, while the underside of the bracelet is base metal. The bracelet features a metal clasp and cubic zirconia stones. You suggested that the item could be classified in either heading 7117 or 7116 or subheading 4303.90000, Harmonized Tariff Schedule of the United States, (HTSUS). We do not agree with this classification. Chapter 71, HTSUS, provides for imitation jewelry, among other articles. However, Note 3(f) to Chapter 71 excludes from that chapter articles of heading 4303 or 4304. The merchandise at issue is therefore excluded from Chapter 71. Heading 4303, HTSUS, provides for clothing accessories of furskin. The term accessory is not defined in the tariff schedule or the Explanatory Notes. However, Webster's Third New International Dictionary, Unabridged (1986) defines accessory as "an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else.... any of various articles of apparel (as a scarf, belt, or piece of jewelry) that accent or otherwise complete one's costume." The calfhair bracelet is a piece of jewelry that accents or otherwise completes clothing and therefore meets the definition of accessory. The applicable subheading for Style 302340 will be 4303.10.0060, HTSUS, which provides for Articles of apparel, clothing accessories and other articles of furskin: Articles of apparel, clothing accessories, Other. The rate of duty will be 4% 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 http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division