The tariff classification of a pair of earrings from China.

N283761 March 7, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Dionisia Melman Customs Compliance Manager The Jewelry Group 1411 Broadway, 3rd Floor New York, NY 10018 RE: The tariff classification of a pair of earrings from China. Dear Ms. Melman: In your letter dated February 17, 2017, you requested a tariff classification ruling. Illustrative literature and description were received. Simply Vera Verawang: Style number 60463991-Z01, is the “PE Threader W/Flower – LT HEM/BDI.” Each earring consists of a brass hook wire plated in imitation hematite, one base metal casting plated in imitation hematite, and five, 4*8mm marquise black resin imitation gemstones. A photo indicates that the five resin (plastic) imitation gemstones form a flower design and dangles at the bottom of the brass hook wire. Company provided information in the aggregate indicates that weight and cost of the brass hook wire and casting plated in imitation hematite exceed that of the ten resin imitation gemstones. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. 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 (base metals and plastic) 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. We recognize that the weight and cost of the base metal casting plated in imitation hematite exceed that of the ten plastic imitation gemstones. However, we cannot dismiss the visual impact of the ten flower petals forming the design of the flower that dangles at the bottom of the wire. Moreover, the quantity and size of the plastic imitation gemstones overshadow the base metal plated casting. It is the imitation gemstone flower made of plastic that one’s eye is affixed to. Accordingly, the plastic imitation gemstones forming the flower impart the essential character to the earrings. The applicable subheading for style number 60463991-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