The tariff classification of a ring from China.

N273056 March 17, 2016 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.:7117.90.7500 Debra Dudzinski Customs Compliance Analyst GBG USA, Inc. 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of a ring from China. Dear Ms. Dudzinski: In your letter dated February 2, 2016, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number 534825, is a Jennifer Lopez ring. The merchandise concerned is described as a “Costume Fashion – Single Tri Tone Ring.” The ring is composed of a base metal casting onto which three plastic spheres are set. The metal casting reflects silver to gray in color. The three spheres, all in different sizes, reflect silver to gray, gold and rose gold in color. Company provided information indicates that the percentage of metal far exceeds the percentage of plastic. 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 ring is composed of different components (i.e. metal and plastic) and is 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 percentage of base metal exceeds the percentage of plastic, and that the metal casting forms the setting of the ring. Yet, it is the silver to gray, gold and rose gold plastic spheres that provide the ornamentation of the ring and tempts one’s fascination towards the purchase of such a ring. As such, we are of the opinion that the plastic spheres impart the essential character to the ring. The applicable subheading for the ring, 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 TSUS 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 neil.h.levy@cbp.dhs.gov. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division