The tariff classification of a brooch from China.

N300919 October 24, 2018 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Amanda Spannuth Classification Specialist, Customs Compliance, LCB Chico’s FAS, Inc. 11215 Metro Parkway, Building 6 Fort Myers, FL 33966 RE: The tariff classification of a brooch from China. Dear Ms. Spannuth: In your letter dated September 19, 2018, you requested a tariff classification ruling. A description and a sample were received. Style number 434-18C71563 is a brooch. The item consists of metal pin fastened to a round plastic plate, onto which chicken and ostrich feathers are attached. There are 10 glass, faceted, imitation gemstones set in base metal castings in various sizes in the center of the feathers. Company provided information stated chiffon as one of the composite materials; however, the chiffon is unseen. According to the value breakdown, the base metal and feather components are comparable to each other and their value is significantly higher than the plastic, glass, and textile components. 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 434-18C71563 is composed of different components (base metals, plastic, textile, and bird feathers) 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 434-18C71563, the base metal castings are common and ordinary and are largely unseen. In addition, the chiffon, pin, and plastic plate are unseen. We recognize that the faceted glass imitation gemstones add to the design and value of the brooch; however, it is the chicken and ostrich feathers that create the decorative appeal to the brooch. It is the quantity, size, volume, and bulk of the feathers that impart the essential character to the brooch. The applicable subheading for style number 434-18C71563, 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 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division