The tariff classification of five pairs of earrings from China.

N283044 February 24, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Dionisia Melman Customs Compliance and Logistics Manager The Jewelry Group 1411 Broadway, 3rd Floor New York, NY 10018 RE: The tariff classification of five pairs of earrings from China. Dear Ms. Melman: In your letter dated January 19, 2017, on behalf NWH Jewelry Group, you requested a tariff classification ruling. Samples, illustrative literature and description were received. For purposes of this ruling epoxy and resin and acrylic gemstones are considered to be of plastics. Style number 60446075-276 “PE Stone Drop – Imit Rhod/Blue.” Each earring consists of one brass hook wire; one zinc casting; one steel stone cap; one large epoxy stone; and one small glass stone. The brass hook, zinc casting and steel stone cap are plated in imitation rhodium; the epoxy stone has a light sapphire color and is faceted; and the glass stone has a clear color and is faceted. The small glass stone is attached to the bottom of the hook wire and the large epoxy stone is encased within the casting. Company provided information in the aggregate indicates that the weight and cost of the brass wire hooks, zinc castings and steel stone caps (all being of base metals) exceed that of the glass stone and epoxy stone. However, the weight and cost when viewed in the aggregate further indicates that the glass stone and epoxy stone is appreciable to the brass wire hooks, zinc castings and steel stone cap. We recognize that cost of the imitation rhodium plating adds value to the metal components and accents the top portion of the castings, however, they do not significantly embellish the jewelry piece. Style number 60462325-Z01 “PE Linear Post-Imit Rhod/Rose MLT.” Each earring consists of one surgical steel post; one disc clutch; one zinc casting (round); one zinc casting (10*12mm); one zinc casting (13*17mm); one zinc casting (14*16mm); eighteen glass silver metallic faceted rhinestones; one, 6mm jonquil epoxy faceted stone; one, 2mm jonquil epoxy faceted stone; one, 4*8mm griege epoxy faceted stone; one, 4*13mm vintage rose epoxy faceted stone; and one, 6*8mm vintage rose epoxy faceted stone. The steel post, the disc clutch, the zinc castings are all plated in imitation rhodium. Company provided information in the aggregate indicates that weight and cost of the zinc castings and steel posts (base metals) exceed that of the glass and plastic imitation gemstones. However, the cost of the glass and plastic imitation gemstones, when taken together, exceeds that of the base metals. We recognize that cost of the imitation rhodium plating adds value to the metal components and accents the top portion of the castings, however, they do not significantly embellish the jewelry piece. Style number 60462351-Z01 “PE Ear Crawler-Imit Rhod/RSE Khaki MLT.” Each earring consists of one surgical steel post; one disc clutch; one zinc casting; seven, 1mm cocoa plastic pearls; two, 1.5mm cocoa plastic pearls; four, 2mm cocoa plastic pearls; one 3*11mm olivine epoxy faceted stone; one, 3*11mm khaki epoxy faceted stone; one 3*11mm jonquil epoxy faceted stone; one, round jonquil epoxy faceted stone; and two 3*11mm silver metallic glass faceted stones. The steel post, the disc clutch and zinc casting are plated in imitation rhodium. Company provided information in the aggregate indicates that weight and cost of the zinc castings and steel posts (base metals) exceed that of the glass and plastic imitation gemstones. However, the cost of the glass gemstones, and plastic imitation gemstones and pearls, when taken together, exceeds that of the base metals. We recognize that cost of the imitation rhodium plating adds value to the metal components and accents the top portion of the castings, however, they do not significantly embellish the jewelry piece. Style number 60462363-Z01 “PE Ear Floater-Black/Blue MLT.” Each earring consists of one surgical steel pin post; one steel clutch; one zinc casting; one black resin stone; two Montana resin stones; two black acrylic stones; and two Montana glass stones. The surgical steel pin, the steel clutch and zinc castings are plated in imitation hematite. Company provided information indicates that weight and cost of the zinc castings and steel posts (base metals) exceed that of the glass and plastic imitation gemstones. However, the cost of the glass and plastic imitation gemstones, when taken together, is appreciable to the base metals. We recognize that cost of the imitation rhodium plating adds value to the metal components and accents the top portion of the castings, however, they do not significantly embellish the jewelry piece. Style number 60462364-Z01 “PE Cluster Button-Black/Blue MLT.” Each earring consists of one surgical steel pin; one disc clutch; one zinc casting; one black resin stone; two Montana resin stones; one Montana glass stone; and two black acrylic stones. The surgical steel pin, the disc clutch, and the the zinc casting are plated in imitation hematite. Company provided information indicates that weight and cost of the zinc castings and steel pins (base metals) exceed that of the glass and plastic imitation gemstones. However, the cost of the glass and plastic imitation gemstones, when taken together, is appreciable to the base metals. We recognize that cost of the imitation rhodium plating adds value to the metal components and accents the top portion of the castings, however, they do not significantly embellish the jewelry piece. 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 items referenced above. The five pairs of earrings are composed of different components (base metals, glass and plastics “resin, epoxy and acrylic”) and are considered composite goods. The Explanatory Notes 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. Although for each pair of earrings the base metal components weigh and cost more than that of the plastic imitation gemstones and glass imitation gemstones, we cannot dismiss the visual impact of the imitation gemstones, particularly the plastic faceted imitation gemstones. For each pair of earrings, the castings appear to be common and ordinary with negligible notice to the overall appearance of the jewelry pieces. For each pair of earrings, the quantity and/or size of the plastic imitation gemstones are the focus of the jewelry pieces. All five pairs of earrings have the appearance of imitation gemstones set in their castings. Accordingly, the plastic imitation gemstones impart the essential character to the goods. The applicable subheading for style numbers: 60446075-276, 60462325-Z01, 60462351-Z01, 60462363-Z01 and 60462364-Z01 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division