The tariff classification of multiple pairs of earrings packaged in a box from China.

N198281 January 6, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Shawn Glover UPS Trade Management Service, Inc. 2031 South Centennial Avenue Aiken, SC 29803 RE: The tariff classification of multiple pairs of earrings packaged in a box from China. Dear Mrs. Glover: In your letter dated December 23, 2011, on behalf of Avon Products Inc., you requested a tariff classification ruling. A photo was received depicting the ten pairs of earrings. Item PP1125014 is described as the Garden Party Earrings. The item consists of ten pairs of earrings presented in one box. The ten designs include: a flower, a butterfly, a ladybug, a tulip, a dragonfly, a bird, a tulip, a bee, a heart, and a daisy. All of the earrings contain base metal. Some of the earrings contain plastic stones, while the heart shaped earrings are available in either Cubic Zirconia (CZ – simulated diamond) stones or semiprecious quartz stones. Upon review of the specification sheets, one finds that neither the CZ stones, nor the semiprecious quartz stones, are of considerable value when compared to the total FOB cost. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: 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 and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In the case of the nine pairs of base metal earrings (with or without plastic stones) and one pair of base metal earrings with CZ stones or semiprecious quartz stones, we find that nine pairs of earrings are classified in heading 7117 of the HTSUS, as imitation jewelry and the one pair of earrings is classified in heading 7116 of the HTSUS, as semiprecious jewelry; are used for personal adornment; and are packaged together for retail sales. Accordingly, we find that the ten pairs of earrings, presented and packaged in one box, fall within the term goods put up in sets for retail sales. We turn to GRI 3 (b), which states in relevant part, that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The ENs to 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. In the case of the nine pairs of base metal earrings and one pair of base metal earrings with CZ stones or semiprecious quartz stones, the essential character of the set is imparted by the base metal, in that the number of earring pairs produced from metal far exceeds that of the one pair of earrings which contain a simulated diamond or a semiprecious gemstone, and the metal costs more and weighs more than the CZ or semiprecious stones. As such, the box set of earrings is classified under heading 7117, HTSUS. The applicable subheading for the box set of Garden Party Earrings, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Imitation jewelry: 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, Thomas J. Russo Director National Commodity Specialist Division