The tariff classification of a “Coven Witch Hand Chain” from China

N331993 April 19, 2023 CLA-2-71:OT:RR:NC:N4: 462 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Ken Park AMSCAN INC. 1 Celebration SquareWoodcliff Lake, NJ 07677 RE: The tariff classification of a “Coven Witch Hand Chain” from China Dear Mr. Park: In your letter dated April 4, 2023, you requested a tariff classification ruling. Descriptive information and a sample were provided. The item under consideration is item number 8409668, “Coven Witch Hand Chain.” It is a hand accessory comprised of faux leather, base metal, and plastic. It includes a wrist cuff and three finger rings made of black faux leather (polyurethane/plastic). The wrist cuff measures approximately 8.5" in length and 1.625" in height. The finger rings are 1/4" wide. Attached to the wrist cuff is a base metal decoration in the shape of a crescent moon embellished with star and moon figures. There are base metal snap closures on the wrist cuff, and chains that connect three finger rings to the wrist cuff. The chains measure 3" in length. Lastly, a clear round imitation gemstone made of plastic, measuring 1" in diameter, is located between the chains from the finger rings to the wrist cuff. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (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.” You suggest that “Coven Witch Hand Chain” is classifiable under subheading for imitation jewelry of plastic, 7117.90.7500, HTSUS. We agree. The “Coven Witch Hand Chain” is a composite good of plastic and base metal. Given the relatively equal importance of the base metal ornament and chains, and the plastic wrist cuff and finger rings and gemstone, it is the opinion of this office that the plastic elements and the base metal elements of this article merit equal consideration. Since no material can be singled out as providing the essential character, classification based on GRI 3(c) is appropriate. The applicable subheading for imitation jewelry of base metal is 7117.19.9000, HTSUS, and the applicable subheading for imitation jewelry of plastic is 7117.90.7500, HTSUS. Because imitation jewelry of base metal and imitation jewelry of plastic are both classified in the same heading, GRI 6 is implicated at the subheading level. Consequently, the subheading of imitation jewelry of plastic is last in the subheadings of the HTSUS. The applicable subheading for the “Coven Witch Hand Chain” 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