The tariff classification of earrings from China.

N110656 June 24, 2010 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Norlene Anaitullah Analyst, Global Customs Payless ShoeSource Worldwide, Inc. 3231 Southeast Sixth Avenue, Topeka, Kansas 66607 RE: The tariff classification of earrings from China. Dear Ms. Anaitullah: In your letter dated June 16, 2010, you requested a tariff classification ruling. As requested, the submitted sample will be returned to you. Lot number 68874, is a multiple earring pack that is intended for sale in retail stores. The earring pack consists of two pairs of earrings: one pair consists of plastic pearl studded earrings within base metal settings and the other pair consists of cubic zirconia studded earrings within base metal settings. The two pairs of earrings are for pierced ears. Both pairs of earrings are packaged on a hanging blister cards ready for retail sales. No cost breakdown was provided for the two pairs of earrings. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The applicable GRIs are as follows: GRI-1: The table of contents, alphabetical index, and 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 headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions: GRI-2: (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. GRI-3: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The subject merchandise cannot be classified in accordance with GRI-1, in that none of the terms of the headings, for jewelry of Chapter 71, HTSUS, provide for multiple earring packs consisting of base metal settings and imitation pearls or semiprecious stones, or combinations of such items. As the two pairs of earrings are composite goods of mixed materials, GRI 3(a), cannot be used for classification purposes. Where sets are involved the Explanatory Notes (ENs) to the HTSUS provide a three-part test for "goods put up in sets for retail sale": For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (A) consist of at least two different articles which are prima facie, classifiable in different headings....; (B) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (C) are put up in a manner suitable for sale directly to users without repackaging (e.g., in boxes or cases or on boards). By application of GRI 3(b), the multiple earring pack, is a set, as the two pairs of base metal earrings are classified in different headings of the HTSUS, are put up for purposes of personal adornment, and are packaged together directly for retail sales. The earrings made from metal settings with plastic pearls are classifiable in Heading 7117, HTSUS, the provision for imitation jewelry of base metal and the earrings made from metal settings with cubic zirconia gemstones are classifiable in Heading 7116, HTSUS, the provision, in pertinent part, for articles of precious or semi-precious stones: jewelry. As the two pairs of earrings are unique, and are used per ones individual taste and style, we are of the opinion that no essential character can be determined for the subject merchandise set. As such, the set falls to be classified in Heading 7117, HTSUS. The applicable subheading for the multiple earring pack set, each pair made from metal settings, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry and parts thereof: Of base metal, whether or not plated with precious metal: Other: 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division