The tariff classification of a pair of earrings from China.

N289908 September 27, 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 September 1, 2017, you requested a tariff classification ruling. Illustrative literature, a description and a sample were received. Style number 60482641-887 is identified as the Anne Klein “PE Two PRL Post DRP – Gold/Blanc Pearl.” Each earring consists of 2-1.92” brass textured cable chains plated in imitation gold; 1-5mm white plastic imitation pearl; and 2-8mm white plastic channel imitation pearls. Company provided information in the aggregate indicates that the weight and cost of the plastic imitation pearls exceed the weight and cost of the brass textured cable chains. When adding the plating costs to the brass textured cable chains, we note that the cost of the plated, brass textured cable chains surpasses that of the 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 60482641-887, is composed of different components (i.e., base metal and plastic) and is considered a composite good. The Explanatory Notes (ENs) 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 60482641-887, we recognize that the imitation gold plated brass textured cable chains not only cost more than the plastic imitation pearls, but also contribute to the design of the drop earrings. Nevertheless, we cannot dismiss the large size, volume and bulk of the white plastic imitation pearls overshadowing the imitation gold plated textured cable chains. It is the plastic pearls that provided the visual impact to one’s eye and the aesthetics to the earrings. Accordingly, the essential character of the pair of earrings is imparted by the plastic imitation pearls. The applicable subheading for style number 60482641-887, the Anne Klein “PE Two PRL Post DRP – Gold/Blanc Pearl, 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