The tariff classification of earrings from China.

N240226 April 12, 2013 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 earrings from China. Dear Ms. Pray: In your letter dated March 26, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item F107 is a pair of fishhook earrings with dangling beads and ornaments. Each earring consists of a plated base metal fishhook; five, round, black acrylic (plastic) beads; five, faceted, black acrylic ornaments; one, oval, black acrylic bead; eight plated steel jumprings; and six plated steel pins. All of the beads have plated steel pins through their center connecting to jumprings. All of the ornaments have top holes and are connected to jumprings. Together, the beads and ornaments are interconnected forming the dangling fishhook earrings. Company provided information pertaining to the material breakdown sheet indicates that the difference between the cost of the metal and acrylic is relatively insignificant, while the plating cost is higher than the cost of the metal and the acrylic, taken together. 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 dangling fishhook earrings are composed of different components (base metal and plastic), 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. An examination of the physical sample and material breakdown sheet indicates that the quantity of acrylic beads and ornaments exceed the quantity of plated metal jumprings and pins, taken separately. Further the physical sample indicates that the plated jumprings are partially obscured, the plated pins are mostly obscured, and the volume of beads and ornaments visually attracts one’s eye to the earrings. Together, the beads and ornaments give the appearance of imitation pearls and gemstones dangling from plated base metal fishhook earrings. Accordingly, the acrylic imparts the essential character to the good. The applicable subheading for the dangling fishhook earrings 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