The tariff classification of a pair of earrings from China.

N285964 May 31, 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 epoxy, resin and acrylic, faceted gemstones and non-faceted stones, are considered to be of plastics. Style number 60474289-Z01 is a pair of earrings identified as the Simply Vera Verawang, “CE Cluster Button – WRN Gold Multi.” Each earring consists of 1 zinc casting plated in imitation worn gold; 1 brass clip plated in imitation worn gold; 1 faceted, Cry colored, diamond-like glass gemstone; 2 faceted, Smoky Quartz colored, epoxy imitation gemstones; 1 faceted, black colored, diamond-like acrylic imitation gemstone; 1 light Amethyst colored, resin imitation cabochon-like stone; and 1 dark brown colored, resin imitation cabochon-like stone. Company provided information in the aggregate indicates that the weight and cost of the base metals (zinc castings and brass clips) exceed that of the plastic gemstones and stones, and glass 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, plastics and glass) 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 base metal components exceed that of the faceted plastic imitation gemstones and non-faceted plastic imitation stones, and faceted glass imitation gemstones. Yet with the removal of the brass clips, as they are of minor fittings, the cost of the plastic imitation gemstones and stones, without the faceted glass imitation gemstones, is comparable to the base metal zinc castings. Although the zinc castings plated in imitation worn gold add value and contribute to the design of the pair of earrings, we cannot dismiss the visual impact of the faceted, Smoky Quartz colored, plastic imitation gemstones; the faceted, black colored, diamond-like plastic imitation gemstones; the light Amethyst colored, plastic imitation cabochon-like stones; and the dark brown colored, plastic imitation cabochon-like stones. The quantity of faceted and non-faceted plastic imitation gemstones and stones, respectively, and the large volume and bulk of the faceted and non-faceted plastic imitation gemstones and stones, respectively, provide the overall aesthetics to the design of the earrings, whereas the faceted glass imitation gemstones merely accent the earrings. Accordingly, the essential character of the Simply Vera Verawang, “CE Cluster Button – WRN Gold Multi” is imparted by the faceted plastic imitation gemstones and non-faceted plastic stones, taken together. The applicable subheading for style number 60474289-Z01, the Simply Vera Verawang, “CE Cluster Button – WRN Gold Multi,” 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