The tariff classification of a pair of earrings from China.

N255700 August 19, 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 475488JS is a pair of Jaclyn Smith®, costume fashion earrings. Each earring consists of a base metal fishhook connected by eyepins and or headpins to one faceted, orange color, acrylic (plastic) bead; one turquoise color, epoxy (plastic) filigree ball bead; and one faceted, yellow color, acrylic mis-shaped bead with swirls. The orange bead measures 9mm, the turquoise bead measures 14mm, and the yellow bead measures 27x19mm. Together, the three beads are interconnected to each other, dangling in size from smallest to largest off of the fishhook. Review of the company provided material breakdown table, indicates that the weight and cost of the plastic components aggregated are significantly greater than that of the metal components aggregated. 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. In this case, the essential character to the dangling pair of costume fashion earrings is imparted by the colored plastic beads, in that the beads’ of different colors, sizes, shapes, some with facets, provide the ambiance and allure to the costume jewelry. The applicable subheading for the of Jaclyn Smith®, costume fashion 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