The tariff classification of a pair of earrings from China.

N288198 August 9, 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 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 July 10, 2017, you requested a tariff classification ruling. Illustrative literature, a description and a sample were received. For purposes of this ruling epoxy imitation gemstones are considered to be of plastics. Style number 60477801-9DH is the Givenchy, “Earring w/Crystal silver night + soft veil + wire.” Each earring consists of 26 SVEI, round diamond-like, faceted, clear glass imitation gemstones; 3 CSNIG, round diamond-like, faceted, black glass imitation gemstones; 1 CSNIG, teardrop, faceted, black epoxy imitation gemstone; 1 brass leverback plated in imitation rose gold; and 2 white metal castings plated in imitation rose gold. Company provided information in the aggregate indicates that the weight and cost of the base metal components (brass leverbacks and white metal castings) exceed that of the glass imitation gemstones and epoxy 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 60477801-9DH is composed of different components (base metals, plastic 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 note that the weight of the base metal components significantly exceeds that of the glass and plastic imitation gemstones, while there is a nominal difference between the cost of the base metal components and the cost of the glass imitation gemstones, and a significant difference between the cost of the base metal components and the cost of the plastic imitation gemstones. However, the base metal leverbacks and white metal castings are largely unseen with only reflections of the plated imitation rose gold appearing through the surface of the earrings, and as such, do not impart the essential character to the earrings. By observation of the earrings, we cannot dismiss the volume and bulk of the black colored, large-size, faceted, teardrop plastic imitation gemstones that give the general appearance of black sapphires, black onyx or black agate, thereby providing the visual to one’s eye. Accordingly, it is our opinion that the teardrop-shaped, plastic imitation gemstones impart the essential character to the merchandise concerned. The applicable subheading for style number 60477801-9DH, the Givenchy, “Earring w/Crystal silver night + soft veil + wire,” 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