The tariff classification of a pair of earrings and zippered travel pouch, boxed together, from China.

N265937 July 8, 2015 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500; 4202.92.4500 Brenda Bodnar Corporate Customs Compliance Nine West Holdings, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a pair of earrings and zippered travel pouch, boxed together, from China. Dear Ms. Bodnar: In your letter dated June 15, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number AK-M2000 (AK) is described by you as a “Box set/Plastic earrings and PVC travel pouch.” No material breakdown was provided for the pair of earrings, consisting of what appears to be two base metal settings with each setting having one, medium size, cabochon-like imitation gemstone made of plastic. The two earrings, each have a base metal post and a plastic disc with base metal clutch. Packaged together with the earrings is a travel pouch, having an outer surface composed of PVC sheeting. The travel pouch measures approximately 2½ inches in diameter and 1¼ inches in height, and has no special features dedicating its use solely to jewelry items. This pouch can hold various types of jewelry pieces, as well as other personal effects. Both the earrings and zippered travel pouch are packaged together in an Anne Klein retail cardboard box. The Explanatory Notes (ENs) which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. We find that the pair of earrings and PVC travel pouch when boxed together do not qualify as a set for tariff purposes, in that, although there are two different items classified in two different headings of the HTSUS and packaged directly for retail sales, the two items fail to work together for reasons of personal adornment. Consequently, the pair of earrings and PVC travel pouch must be classified separately. The pair of earrings are composed of different components (base metal and plastic) and are considered composite goods for tariff purposes. 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. Even without a material breakdown of the earrings, the medium size, cabochon-like imitation gemstones made of plastic provide the visual and attractiveness to the earrings. One would wear these earrings for public admiration to flaunt the imitation gemstones, which have the appearance of the semiprecious gemstone of Tiger’s Eye. Accordingly, the plastic imitation gemstones impart the essential character to the pair of earrings. The applicable subheading for the pair of 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. The applicable subheading for the PVC travel pouch will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20% 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. Gwenn Klein Kirschner Director National Commodity Specialist Division