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NY N019189




November 8, 2007

CLA-2-71:OT:RR:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.9000

Mr. Fernando Ramos
Avon Products Incorporated
1251 Avenue of the Americas
New York, NY 10020-1196

RE: The tariff classification of a bracelet from China.

Dear Mr. Ramos:

In your letter dated October 25, 2007 you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

Item number PP 1058192 is a faceted bead link bracelet. The bracelet, which measure nine inches, is made of base metal which is set with rhinestones and plastic stones. Based on the price breakdowns you have provided, the base metal value per unit is 82 cents, the plastic portion is 32 cents and the glass portion is 34 cents.

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

Inasmuch as the bracelet is a composite good [of plastic, glass and base metal] its classification is governed by GRI 3(b), HTSUS, which reads as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The bracelet is prima facie classifiable under subheading 7117.19.9000, HTSUS, as ‘Imitation jewelry: of base metal: other’, under subheading 7117.90.7500 HTSUS, as ‘imitation jewelry: other: plastics’ and under 7117.90.9000 as ‘imitation jewelry: other: other’ [glass].

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes to the HTSUS (EN), may be utilized. The EN's, although not dispositive, provide a commentary on the scope of each heading and should be looked to for the proper interpretation of the HTSUS. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989).

Composite goods are classifiable as if they consisted of the component which gives them their essential character. In general, essential character has been construed to mean the attribute which strongly marks or serves to distinguish what an article is, that which is indispensable to the structure, core, or condition of the article. In addition, EN VIII to GRI 3(b), at page 4, provides further factors which help determine the essential character of goods. It reads, as follows:

(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the materials or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

You have provided additional information about the bracelet including a value breakdown. These breakdowns show that the value of the base metal component exceeds the value of the glass or plastic. Consequently, it is our opinion that base metal imparts the essential character to the bracelet.

The applicable subheading for the bracelet will be 7117.19.9000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: 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 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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