The tariff classification of two pairs of earrings from China.

N235961 December 5, 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, P.A. 19007 RE: The tariff classification of two pairs of earrings from China. Dear Ms. Pray: In your letter dated November 15, 2012, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item N7903 is a pair of drop earrings composed of base metal and plastic imitation gemstones. The dangling, black color, faceted gemstones are set in base metal, while the post and clutch are of base metal. The total combined weights provided are plastic 1.18 grams and metal 2 grams. A material breakdown by individual metal components pertaining to weight and costs were not provided. Inspection of the samples indicates large size, faceted, imitation gemstones having a significant visual appearance. Item N7908 is a pair of fishhook earrings composed of base metal and plastic imitation gemstones, of which, the fishhooks have translucent stoppers attached to them. The dangling, oval, diamond like, faceted gemstones are set in base metal, while the fishhooks are of base metal and the translucent stoppers are of plastic. The total combined weights provided are plastic 1.2 grams and metal 1 gram. No material breakdown by individual plastic components is necessary as the plastic stoppers are minute in size, weight and cost. Inspection of the samples indicates large size, faceted, imitation diamond gemstones having a significant visual appearance. Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b), items N7903 and N79078 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 this case, weighing all facts as presented and visually obtained, we find that the large size, plastic, imitation gemstones impart the essential character to the two pairs of earrings. The applicable subheading for items N7903 and N7908, 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