The tariff classification of a pair of earrings from China.

N255695 August 21, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: TARIFF NO.: 7117.90.7500 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 477928RA is a pair of Pure Expressions™, hood earrings. Each earring consists of a base metal wire hoop with leverback post, onto which: two, 10mm, round, CCB (acrylic/plastic) beads coated with imitation rhodium are placed; two, 11mm, round, jet black acrylic (plastic) beads are placed; one, 14mm, round, animal print (black and white) acrylic bead is placed; and four, 6mm, roundel-style, CCB spacer beads are placed. Together nine beads dangle from each of the hooped earrings. Review of the company provided material breakdown table, indicates that the weight and cost of the plastic components aggregated are greater than that of the metal 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. plastic and metal) 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 plastic components exceeds that of the base metal components, and that the metal components are recognized as hoop earrings, even without their ornamentation. Yet, it is the coordinated pattern of silver, black, and black and white beads, of varying sizes, that provides the ornamentation of the earrings and tempts one’s fascination towards the purchase of such earrings. As such, we are of the opinion that the plastic beads impart the essential character to the Pure Expressions™, hood earrings. The applicable subheading for the Pure Expressions™, hood 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 E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division