The tariff classification of two pairs of earrings from China.

N286057 June 2, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500; 7117.19.9000 Dionisia Melman Customs Compliance and Logistics Manager The Jewelry Group 1411 Broadway, 3rd Floor New York, NY 10018 RE: The tariff classification of two pairs of earrings from China. Dear Ms. Melman: In your letter dated May 5, 2017, on behalf NWH Jewelry Group, Division of Nine West Holdings, you requested a tariff classification ruling. Samples, illustrative literature and description were received. For purposes of this ruling epoxy cabochon-like gems are considered to be of plastics. Style number 60428487-5PJ is identified as the Dana Buchman “PE Button – SILV/JET.” Each earring consists of 1-10mm zinc casting plated in imitation silver; 1 surgical steel pin; 1 disc clutch plated in imitation silver; and 1jet colored epoxy cabochon-like gem. Company provided information in the aggregate indicates that the weight and cost of the base metals (castings, pins and clutches) exceed that of the plastic cabochon-like gems. Style number 60428490-5PJ is identified as the Dana Buchman “PE Linear – SILV/JET.” Each earrings consists of 1-10mm zinc casting plated in imitation silver; 1-10mm brass leverback plated in imitation silver; and 1 jet colored epoxy cabochon-like gem. Company provided information in the aggregate indicates that the weight and cost of the base metals (castings and leverbacks) exceed that of the plastic cabochon-like gems. 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. Style number 60428487-5PJ and style number 60428490-5PJ are composed of different components (base metals and plastics) 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. For style number 60428487-5PJ, we recognize that the weight and cost of the base metal zinc castings exceed that of the plastic cabochon-like gems, while the plating cost further increases the value of the base metal zinc castings. The imitation silver plated zinc castings only marginally embellish the pair of earrings. More importantly, we cannot dismiss the size, shape and color of the imitation gems and the visual impact of the imitation gems to one’s eye. Accordingly, it is our opinion that the plastic imitation gems impart the essential character to style number 60428487-5PJ, and as such the merchandise concerned is classified in subheading 7117.90 of the HTSUS. For style number 60428490-5PJ, the leverbacks are considered minor fittings and are dismissed for classification purposes. With the removal of the cost of the leverbacks, the cost of the zinc castings and the cost of the plastic imitation gems are near identical. We note that the imitation silver plating increases the value of the linear zinc castings, and that the plated zinc castings are neither common nor ordinary and significantly contribute to the visual appearance of the earrings. Additionally, the linear zinc castings provide the structure and support onto which the plastic cabochon-like gems are set. Accordingly, the imitation silver plated zinc castings impart the essential character to style number 60428490-5PJ, and as such the merchandise concerned is classified in subheading 7117.19 of the HTSUS. This is consistent with New York ruling N284826 dated April 4, 2017. The applicable subheading for style number 60428487-5PJ 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. The applicable subheading for style number 60428490-5PJ will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem. 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