The tariff classification of earrings from China.

N235620 December 12, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Emily Lam Logistics Department Marc Jacobs International 72 Spring Street, 3rd Floor New York, NY 10012 RE: The tariff classification of earrings from China. Dear Ms. Lam: In your letter dated November 15. 2012, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Style Number, M5131012, is described as the Marc by Marc Jacobs, Dangly Earring. The earrings are composed of two ornate, etched like, brass casting, with each earring having two, faceted, plastic gemstones and sixteen, faceted, glass gemstones. Each earring has two ornate castings that are connected together, of which, the top casting has one, medium size, round faceted, plastic gemstone, and the bottom casting has one, large size, faceted trapezoid, plastic gemstone, surrounded by sixteen, small, faceted, glass gemstones. The earrings attach to one’s ears by means of base metal leverbacks. The blister card indicates that the item is plated in Argento (metallic silver). Inspection of the material data spreadsheet, along with the physical handling the sample, indicates that the total value of the metal (not including the plating cost) is appreciably higher than the total value of the glass and plastic gemstones, taken separately or combined; the weight of the metal is significantly higher than the glass and plastic gemstones, taken separately or combined; and the plating is approximately 16% of the total cost of the ring. 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 which of the constituent materials or components impart the essential character to the item referenced above. The “Dangly earring” is composed of different components (base metal, glass and plastic), and is considered a composite good. 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. Although, the base metal castings are not the center viewing point when looking at the dangling earrings, as compared to the two, center plastic gemstones, we cannot dismiss the casting from our essential character analysis, as the majority of the earrings’ size, weight and cost is directly attributed to the metal casting. The base metal casting provides the structure onto which the glass gemstones and plastic gemstones are placed, and clearly, the etched like casting contributes to the decorative appearance of the earrings. Upon careful consideration of the totality of these factors, one would find, that, we have base metal, dangling earrings; each earring, ornamented with a round, plastic gemstone, and a trapezoid, plastic gemstone surrounded by sixteen glass gemstones. Accordingly, the ring is classified as imitation jewelry of base metal in heading 7117, HTSUS. The applicable subheading for Dangly Earring, 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