The tariff classification of a pair of earrings from China.

N290289 October 6, 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 19, 2017, you requested a tariff classification ruling. Illustrative literature was received. For purposes of this ruling epoxy gemstones are considered to be of plastics. Style number 60482796-887 is identified as the Anne Klein “PE Orbital Leverback-Gold/Padpardascha.” Each earring consists of 1 brass leverback plated in imitation gold; 1-33*22mm zinc casting plated in imitation gold; 1-22*11mm zinc casting plated in imitation gold; and a 1-10*20mm faceted, Padparadscha [coral color], epoxy imitation gemstone with an AB sheet – adding a sparkle-like look to the imitation gemstone. Company provided information in the aggregate indicates that the weight and cost of the base metal components exceed the cost of plastic 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 60482796-887, 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 60482796-887, we recognize that the weight and cost of the brass leverbacks and zinc castings exceed that of the imitation plastic gemstones. More importantly, the zinc castings are not common nor ordinary, and the imitation gold plating of the zinc castings not only increases the value of the castings, but also contributes to the orbital-drop style of the earrings. Although the plastic imitation gemstones are highly visible and add to the appeal of the earrings due to the coral color with added sparkle design, we also find that the imitation gold plated zinc castings in an orbital design are highly visible and add to the appeal of the earrings. When taking into account, the weight and cost of the plated zinc castings, along with the orbital design contributing to the visual aesthetic of the earrings, it is our opinion that the base metal, zinc castings plated in imitation gold, impart the essential character to the pair of earrings. The applicable subheading for style number 60482796-887, the Anne Klein “PE Orbital Leverback-Gold/Padpardascha,” 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