The tariff classification of a pair of earrings from China.

N288199 August 9, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.9000 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. Style number 60477741-887 is a pair of earrings identified as the Givenchy “Earring w/Crystal + plastic pearl + post – nickel free gold plated.” Each earring consists of 8 CRY, diamond-like, faceted, clear glass imitation gemstones; 2 CRY-F1, diamond-like, faceted, clear glass stones; 1-C91 plastic imitation pearl; 1 base metal clip plated in imitation gold; and 1 white metal casting plated in imitation gold. Company provided information in the aggregate indicates that the weight of base metal components (castings and clips) exceeds that of the glass imitation gemstones and plastic imitation pearls, while the cost of the glass imitation gemstones exceeds that of the base metal components and plastic imitation pearls. 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 60477741-887 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 imitation gemstones and plastic imitation pearls, and the cost of the glass imitation gemstones significantly exceeds that of the base metal components and plastic imitation pearls. However, the base metal clips plated in imitation gold are considered minor fittings, while the white metal castings plated in imitation gold are largely unseen, as well as common and ordinary with only the top surface area of the thin bezels visible to the eye; as such, the base metal components plated in imitation gold do not impart the essential character to the earrings. By observation of the sample per earring, the bulk of each of the plastic imitation pearls protrudes further out than the glass imitation gemstones, however, the laurel wreath design constructed underneath and to the sides of each pearl containing (10) glass imitation gemstones presents a wider visible surface area than the (1) plastic imitation pearl of each earring, and as such, the glass imitation gemstones forming the visible ornamentation of the laurel wreath accentuates the earring over that of the plastic imitation pearl. Additionally, the pointedly higher cost of the faceted glass imitation gemstones, reflects to the high quality of these imitation gemstones used in the construction of each of the laurel wreaths. In this case, the [glass imitation gemstones] forming the laurel wreaths impart the essential character to the earrings, because the diamond-like gemstone laurel wreaths provide the larger, seen-to-the-eye aesthetics to the pair of earrings. The applicable subheading for style number 60477741-887, the Givenchy “Earring w/Crystal + plastic pearl + post – nickel free gold plated,” will be 7117.90.9000, 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: 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