The tariff classification of earrings from China.

N212060 April 26, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.9000; 7117.90.7500 Shirley Schmidt Trade & Product Compliance Manager Pier 1 Imports (U.S.), Inc. 100 Pier 1 Place, Level 9 Fort Worth, TX 76102 RE: The tariff classification of earrings from China. Dear Ms. Schmidt: In your letter dated March 28, 2010, you requested a tariff classification ruling. The samples submitted, will be returned to you. SKU 2609437 is described as a multi-colored beaded drop earring. The earring consists of dangling plastic and wood beads; has a composite dangling bead of glass gemstones (diamond-like appearance) with a metal understructure at its bottom most point; and uses an earwire as a means of a fastener. The Company provided specification sheet indicates the following: (1) the brass is 50% of the weight, and that the brass costs more than the imitation gemstone bead, plastic beads and wood beads, taken separately; (2) the glass, absent the metal components, weighs and costs more than the plastic or wood beads, taken separately; and (3) the plastic and wood beads are of values significantly less than the brass or the glass bead, taken separately. SKU 2606511 is described as a turquoise cage earring. The earring consist of a several metal rings that give the appearance of a bird cage, with a plastic turquoise colored large drop stone attached to the bird cage; has one small blue colored plastic bead above the rings; and uses an earwire as a means of a fastener. The Company provided specification sheet indicates that the plastic drop stone weighs and costs more than the metal rings and brass fishhook earwire. SKU 2625100 HW12 is described as a witch boot hat earring. The earring consists of two glass beads, the smaller one on top of the larger one, with two metal rings between the two beads, and uses an earwire as a means of a fastener. The Company provided specification sheet indicates the following: the glass beads, taken together, form a bulk of the weight as compared to the metal rings and iron fishhook earwire; and (2) the cost of glass beads, taken together, is of negligible difference to the cost of the metal rings and fishhook earwire, taken together. SKU 2622919 HW12 is described as a flash pumpkin earring. The earring consists of a plastic casing resembling a pumpkin, an LED battery inside the plastic casing, an integrated circuit inside the plastic casing, and uses an earwire as a means of a fastener. The LED battery with its integrated circuit makes the pumpkin light-up. The Company provided specification sheet indicates the following: the plastic casing weighs more than the iron fishhook earwire, battery and integrated circuit, taken separately; and (2) the plastic casing costs more than the iron fishhook earwire, battery and integrated circuit, taken separately. The four earrings described above are composed of different components (SKU 2609437: consists of base metal, glass, plastic and wood; SKU 2606511: consists of base metal and plastic; SKU 2625100 HW12: consists of base metal and glass; and SKU 2622919 HW12: consists of base metal, plastic, a battery and an integrated circuit) and are considered composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), 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. 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. In the case of SKU 2609437, the multi-colored beaded drop earring, we are of the opinion that the glass gemstones impart the essential character to the good, in that, as presented, the base metal components are hidden through the covering of the various beads diminishing the factor of the weight and cost of the metal, while one’s eye focuses on the glass gemstone bead giving the effect of a diamond-like ornament glistening and reflecting against multi-colored beads. Further noted, when taking away the base metal, the weight and cost of the glass gemstones exceeds that of the other components. Accordingly, the multi-colored beaded drop earring is classified in subheading 7117.90.9000, HTSUS. In the case of SKU 2606511, the turquoise cage earring, we are of the opinion that the plastic turquoise colored large drop stone imparts the essential character to the good, in that, the weight and cost of the drop stone exceeds that of the metal components, and moreover, the sizes and bulk of the drop stone gives the appearance of an imitation turquoise earring accented in metal rings. Accordingly, the turquoise cage earring is classified in subheading 7117.90.7500, HTSUS. In the case of SKU 2625100 HW12, the witch boot hat earring, we are of the opinion that the large glass bead imparts the essential character to the good, in that, the large bead significantly weighs more than the metal components, provides for a bulk of the item, and has three painted motifs of the witch’s boot affixed to the large glass bead, thus sharing in part the name of the earring. Accordingly, the witch boot hat earring is classified in subheading 7117.90.9000, HTSUS. In the case of SKU 2622919 HW12, the flash pumpkin earring, we are of the opinion that the plastic casing with the image of a jack-o-lantern imparts the essential character to the good, in that the plastic weighs and cost more than the other components, provides for the bulk of the item, allows for the design of the jack-o-lantern to be seen, and when illuminated the wearer of such an item is given extra notice by others. Accordingly, the flash pumpkin earring is classified in subheading 7117.90.7500, HTSUS. The applicable subheading for SKU 2609437 and SKU 2625100 HW12, will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% ad valorem. The applicable subheading for SKU 2606511 and SKU 2622919 HW12, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (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 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