The tariff classification of a bracelet and three pairs of earrings from China.

N287840 July 21, 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 a bracelet and three pairs of earrings from China. Dear Ms. Melman: In your letter dated June 6, 2017, you requested a tariff classification ruling. Illustrative literature, a description and samples were received. For purposes of this ruling epoxy gemstones are considered to be of plastics. Style number 60474117-Z01 is identified as the Dana Buchman “PE Cluster Button – GLD/Burgundy MLTI.” Each earring consists of 1 zinc casting plated in imitation gold; 1 surgical steel post; 1 plastic disc clutch plated in imitation gold; 2-3mm burgundy marble, faceted, epoxy imitation gemstones; 1-6mm rose quartz, cabochon, epoxy imitation gemstone; 1-6mm burgundy marble, faceted, epoxy imitation gemstone; 1-3mm clear, faceted, epoxy imitation gemstone; 1-6mm clear, faceted, epoxy imitation gemstone; 1-3mm tanzanite mother of pearl sheet; and 1-6mm tanzanite mother of peart sheet. Company provided information in the aggregate indicates that the weight of the zinc castings exceed that of the plastic imitation gemstones and the cost of the plastic imitation gemstones exceeds the cost of the zinc castings. The mother-of-pearl sheets cost less than the plastic imitation gemstones and zinc castings. Style number 60474119-Z01 is identified as the Dana Buchman “PE Clickit Hoop – GLD/Burgundy MLTI.” Each earring consists of 1 zinc casting plated in imitation gold; 1 surgical steel pin; 1 joint catch plated in imitation gold; 3-4mm rose quartz, cabochon, epoxy imitation gemstones; 2-6mm burgundy marble, faceted, epoxy, imitation gemstones; 2-4mm clear, faceted, epoxy imitation gemstones; 2-4mm tanzanite mother- of-pearl sheets. Company provided information in the aggregate indicates that the weight and cost of the zinc castings exceed that of the weight and cost of the plastic imitation gemstones. The mother-of-pearl sheets cost less than the zinc castings and plastic imitation gemstones. Style number 60474124-Z01 is identified as the Dana Buchman “BR Stone Stretch – Gold/Burgundy MLTI.” The bracelet consists of 1-16 inch elastic fabric; 3-20*24mm drop zinc castings plated in imitation gold; 2-23*34mm oval zinc castings plated in imitation gold; 3-19*24mm oval zinc castings plated in imitation gold; 1-19mm square zinc casting plated in imitation gold; 2-23*34mm oval burgundy marble, faceted, epoxy imitation gemstones; 3-19*24mm oval rose quartz, cabochon, epoxy imitation gemstones; 1-19mm square burgundy marble, faceted, epoxy imitation gemstone; 3-20*24mm drop clear, faceted, epoxy imitation gemstones; 3-20*24mm tanzanite mother-of-pearl sheets. Company provided information in the aggregate indicates that the weight and cost of the zinc castings exceed that of the weight and cost of the plastic imitation gemstones. The mother-of-pearl sheets cost less than the zinc castings and plastic imitation gemstones. At this time, we cannot provide a classification number for style number 60474117-Z01, the “PE Cluster Button – GLD/Burgundy MLTI,” style number 60474119-Z01 the Dana Buchman “PE Clickit Hoop – GLD/Burgundy MLTI” and style number 60474124-Z01 the Dana Buchman “BR Stone Stretch – Gold/Burgundy MLTI” as there is a forthcoming issue to determine if mother-of-pearl falls under the category of semiprecious gemstones. Style number 60474123-368 is identified as the Dana Buchman “PE Threader Drop LVRBK – GLD/Burgundy.” Each earring consists of 1 lever back drop wire plated in imitation gold; 1 zinc casting plated in imitation gold; 1 teardrop burgundy marble, faceted, epoxy imitation gemstone. Company provided information in the aggregate indicates that weight and cost of the base metal zinc castings exceed that of the weight and cost 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. Style number 60474123-368 is composed of different components (i.e., 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. For style number 60474123-368, we recognize that the weight and cost of the base metal zinc castings exceed that of the plastic imitation gemstones, while the plating cost further increases the value of the base metal zinc castings. However, we note that the cost of the non-plated zinc castings is marginal when compared against the cost of the plastic imitation gemstones and the plastic imitation gemstones remains appreciable even after adding the cost of the imitation gold plating to the cost of the zinc castings. As such, we cannot dismiss the size, shape, color, volume and bulk of the faceted, imitation gemstones and the visual impact of the imitation gemstones to one’s eye. Accordingly, the essential character of the pair of earrings is imparted by the plastic imitation gemstones. The applicable subheading for style number 60474123-368, the Dana Buchman “PE Threader Drop LVRBK – GLD/Burgundy,” 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