The tariff classification of earrings from China.

N240483 April 18, 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 April 4, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item F8701 is a pair of pierced earrings. Each earring consists of a base metal post with a clutch having a clear plastic disc; one, plated zinc casting; and one, cabochon (tortoise), acetate plastic, imitation gemstones. Company provided information pertaining to the material breakdown spreadsheet indicates that the weight of the base metal castings is considerably more than the weight of the plastic imitation gemstones; the weight of the posts is insignificant; the cost of the plastic imitation gemstones is significantly more than the cost of the base metal posts and is appreciably more than the cost of the base metal castings; and the plating costs are over 100% of the cost of the castings. 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 pierced earrings are composed of different components (base metal and plastic), and are considered composite goods. The Explanatory Notes (ENs) 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. We recognize that the weight of the base metal castings is more than the weight of the imitation gemstones, and by physical examination of the sample, the castings have six decorative side channel bands. Yet the imitation gemstones, while costing more, are of considerable size, have attractive coloring, and spans across one’s visual plain, making the earrings charming and appealing to the wearer. As the plated castings are visible around the perimeter of the imitation gemstones with limited visibility of the side channel bands, the worth of the castings as a whole to the overall character of the earrings is diminished. Accordingly, the essential character of the pierced earrings is imparted by the plastic, imitation gemstones. The applicable subheading for the pierced 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