The tariff classification of base metal cuff bracelet with plastic stones and necklace with plastic stone pendants from China.

N308790 February 4, 2020 CLA-2-71:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Vanessa Bracero The Jewelry Group, Inc. 1411 Broadway New York, New York 10018 RE: The tariff classification of base metal cuff bracelet with plastic stones and necklace with plastic stone pendants from China. Dear Ms. Bracero: In your letter dated January 8, 2020, on behalf of The Jewelry Group, you requested a tariff classification ruling. Samples and descriptions were received. The samples will be returned in accordance with your request. Style number 60536040-G03 is identified as “BR STONE CUFF - IMR/BLUE/BDI.” It is a cuff bracelet comprised of two base metal pieces with a steel spring, and two plastic stones, one affixed at each end of the cuff. Style number 60536037-G03 is identified as “NK 36IN STONE PNDT - IMR/BLUE/GRN/BDI.” It is comprised of a necklace with a wax cord and five plastic, rectangular stone pendants in base metal castings. It also includes a metal lobster clasp and extender chain. The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b) (VIII), state that “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. EN XII to GRI 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” The cuff bracelets, style number 60536040-G03, are a composite good of base metal and plastic. The base metal component provides the bracelet’s primary structure. The two plastic stones provide a visual accent. Since no material can be singled out as providing the essential character, the bracelets will be classified according to the component occurring last in numerical order within the appropriate chapter subheadings. In this case, the classification for the plastic stones occurs last. The applicable subheading for style number 60536040-G03 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. The necklace, style number 60536037-G03 is also a composite good of base metal, wax cord, and plastic. In this instance, the plastic stones clearly provide the primary visual appeal. Accordingly, it is our opinion that the plastic stones impart the essential character. The applicable subheading for style number 60536037-G03 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division