The tariff classification of a pair of earrings from China.

N289907 September 27, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 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 September 1, 2017, you requested a tariff classification ruling. Illustrative literature, a description and a sample were received. Style number 60482639-887 is identified as the Anne Klein “PE PRL Threader – Gold/Blanc Pearl.” Each earring consists of 1 brass wire plated in imitation gold and 1-8mm white plastic imitation pearl. Company provided information in the aggregate indicates that the weight and cost of the brass wires exceed the cost of 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 60482639-887, is composed of different components (i.e., base metal and plastic) 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 60482639-887, we recognize that the weight and cost of the brass wires exceed that of the imitation plastic pearls. More importantly, the brass wires are not common nor ordinary, and the imitation gold plating of the brass wires not only increases the value of the brass wires, but also contributes to the hook-drop style of the earrings. Although the plastic imitation pearls are highly visible and add to the appeal of the earrings, we also find that the imitation gold plated brass wires are highly visible and add to the appeal of the earrings. When taking into account, the weight and cost of the plated brass wires, along with the plated brass wires contributing to the visual aesthetics of the earrings, it is our opinion that the base metal, brass wires plated in imitation gold, imparts the essential character to the pair of earrings. The applicable subheading for style number 60482639-887, the Anne Klein “PE PRL Threader – Gold/Blanc Pearl,” 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