&&The product is an Initial Letter Bracelet, style #782796. The bracelet is comprised of 40% polyester, 20% zinc, 20% polypropylene, 10% steel and 10% aluminum. It is 18 cm in length and has a snap closure. The bracelet contains a flat round metal component with an inscription of the letter “S” located in the centre. Metal and polypropylene decorative beads and studs are affixed along the length of the band. This bracelet is worn around the wrist for personal adornment.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an advance ruling you proposed tariff classification under 7117.19.90.00. This tariff classification number is correct.&&&&The bracelet is comprised of different materials and is considered to be a composite good. The Explanatory Notes to GIR 3 (b) provides direction on the classification of composite goods based on essential character, which states “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.&&&&It is the visual surface area of the base metal component containing the letter “S”, located in the centre of the bracelet that contributes to its overall aesthetics as a desirable adornment.&&&&As such, the base metal component is determined to impart the essential character of the good.&&