The tariff classification of a pair of earrings from China.

N289075 August 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 August 9, 2017, you requested a tariff classification ruling. Illustrative literature, a description and a sample were received. For purposes of this ruling epoxy faceted gemstones are considered to be of plastics. Style number 60477873-276 is a pair of earrings identified as the IVANKA TRUMP, “PE Floater – GLD/Blue.” Each earring consists of 1-9.5mm zinc casting plated in 10K gold; 1-10*13mm zinc casting plated in 10K gold; 42 faceted, crystal colored, diamond-like china glass stones; 1-6mm faceted, Montana colored, epoxy imitation gemstone; 1-7*10mm faceted, Montana colored, epoxy imitation gemstone; 1-steel post; and 1 silicone clutch plated in 10K gold. Company provided information in the aggregate indicates that the cost (weight not provided) of the base metals exceeds that of the faceted, plastic imitation gemstones and the glass stones. 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 cost of the base metal components exceed that of the faceted, Montana colored plastic imitation gemstones and diamond-like glass stones. However, the cost of the plastic imitation gemstones and glass stones are appreciable to the base metal components. Although the zinc castings plated in 10K gold add value and contribute to the design of the pair of earrings, we cannot dismiss the visual impact of the faceted, Montana colored, plastic imitation gemstones. By quantity, volume and bulk the faceted, Montana colored, plastic imitation gemstones occupy a significant portion of the zinc castings plated in 10K gold, to which they are set, and as such the merchandise concerned has the general appearance of imitation blue sapphire earrings. Accordingly, the “plastic imitation gemstones” impart the essential character to the IVANKA TRUMP, “PE Floater – GLD/Blue” pair of earrings. The applicable subheading for style number 60477873-276, the IVANKA TRUMP, “PE Floater – GLD/Blue,” 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