The tariff classification of a pair of earrings from China.

N255692 August 21, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: TARIFF NO.: 7117.19.9000 Debra Dudzinski Customs Compliance Analyst Crimzon Rose, Inc. 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of a pair of earrings from China. Dear Ms. Dudzinski: In your letter dated July 23, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number 488586SV is a pair of Sofia, Sofia Vergara, beaded chandelier earrings. Each earring consists of a base metal fishhook connected by seven tiers of base metal “U” connectors, onto which sixteen base metal stampings and sixteen, faceted, imitation gemstone beads made of acrylic (plastic) are set. The tiers of base metal “U” connectors with their base metal stampings are fashioned from top (closest to the fishhook) to bottom in the following sequence: one stamping one set imitation gemstone bead; two stampings two set imitation gemstone beads; three stampings three set imitation gemstone beads; four stampings four set imitation gemstone beads; three stampings three set imitation gemstone beads; two stampings two set imitation gemstone beads; and one stamping one set imitation gemstone bead. Each of the stampings has an accented crimped bezel visible to the eye. Review of the company provided material breakdown table, indicates that the weight and cost of the base metal components aggregated are greater than that of the plastic components aggregated. 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 earrings are composed of different components (i.e. metal and plastic) and are considered a composite good. 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 and cost of the base metal components exceeds that of the plastic components, and that the crimped stampings and plastic imitation gemstone beads both contribute to the ornamentation of the chandelier earrings. With observations made, we are of the opinion that the base metal components impart the essential character to the beaded chandelier earrings, in that the weight and cost factors favor the base metal components, along with the stampings interjected into the overall design, structure and appeal of the earrings. The applicable subheading for the Sofia, Sofia Vergara, beaded chandelier earrings, 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 E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division