The tariff classification of two sets of earrings from China.

N233546 October 17, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Sandy Pray Corporate Customs Compliance Manager Jag Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of two sets of earrings from China. Dear Ms. Pray: In your letter dated September 11, 2012, you requested a tariff classification ruling. As requsted, the samples submitted will be returned to you. Item M4705 PRPL, Nine West, is a pair of round cut earrings and a pair of radiant cut earrings attached onto a blister card. Both pairs of earrings are metal studs with metal and plastic clutches, having purple colored imitation gemstones set into metal castings. The imitation gemstones are faceted. The plastic weighs .96 grams and the metal weighs 6.69 grams. No other breakdown of the materials was provided. An observation of the sample indicates a high visual appearance of the round and radiant shaped, faceted, imitation gemstones. Item M4706 RED, Nine West, is a pair of cushion cut earrings attached onto a blister card. The pair of metal fishhook earrings has a red colored imitation gemstone set into a metal casting. The imitation gemstones are faceted. The plastic weighs .77 grams and the metal weighs 4.07 grams. No other breakdown of the materials was provided. An observation of the sample indicates a high visual appearance of the cushion shaped, faceted, imitation gemstones. Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3(b), item # M4705 PRPL and item # M4706 RED are composed of different components (i.e., metal and plastic), and are therefore considered composite goods. The Explanatory Notes (ENs) to the HTSUS, at 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 United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide whether the metal or plastic components impart the essential character to the items referenced above. For the M4705 PRPL, although the metal castings weigh more than the imitation gemstones for both pairs of earrings, one cannot dismiss the visual impact of the large surface area of the purple colored, faceted, imitation gemstones. Accordingly, the essential character for the two pairs of earrings is imparted by the plastic imitation gemstones. For the M4706 RED, based upon similar facts, we find that the essential character for the pair of earrings is imparted by the plastic imitation gemstones. The applicable subheading for the M4705 PRPL and the M4706 RED, 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