The tariff classification of a pair of earrings from China.

N285962 May 25, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Dionisia Melman Customs Compliance Manager The Jewelry Group Division of Nine West Holdings 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 May 3, 2017, you requested a tariff classification ruling. Illustrative literature and description were received. For purposes of this ruling acrylic gemstones are considered to be of plastics. Style number 60474256-Z01 is identified as the Simply Vera Verawang “PE STNE Click It Hoop-IMR/Purple MLT.” Each earring consists of 1 zinc casting plated in imitation rhodium; 1 brass hinge and joint plated in imitation rhodium; 1 surgical steel pin; 5-5mm faceted, vintage rose, acrylic imitation gemstones; and 8-2.5mm faceted, Provence lavender, acrylic imitation gemstones. Company provided information in the aggregate indicates that weight and cost of the base metal components exceed that of the plastic imitation gemstones. 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 pair of earrings is composed of different components (base metals and plastics) and is considered a composite good. 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 metal components, in particular the imitation rhodium zinc casting, exceed that of the faceted, vintage rose and Provence lavender, plastic imitation gemstones. Yet, the cost of the plastic imitation gemstones is appreciable when compared against the imitation rhodium zinc casting. Per earring, we cannot dismiss the quantity of the thirteen, faceted, vintage rose and Provence lavender, plastic imitation gemstones, and moreover, we cannot dismiss the visual impact that the plastic imitation gemstones set vertically along the imitation rhodium zinc casting have when viewed. It is the faceted, vintage rose and Provence lavender, [plastic] imitation gemstones that one’s eye is affixed to. Accordingly, the plastic imitation gemstones impart the essential character to the pair of earrings. The applicable subheading for style number: 60474256-Z01, Simply Vera Verawang “PE STNE Click It Hoop-IMR/Purple MLT,” 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