The tariff classification of a pair of earrings from China.

N290365 October 12, 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 19, 2017, you requested a tariff classification ruling. Illustrative literature and a sample were provided. For purposes of this ruling epoxy gemstones are considered to be of plastics. Style number 60485614-C86 is identified as the Napier “PE DBL Drop Post – Gold/Coral MLT.” Each earring consists of 2 zinc castings plated in imitation gold; 2-2/7mm faceted, crystal diamond-like imitation glass gemstones; 1-11*16mm faceted, coral colored, epoxy imitation gemstone; and a flower design coated in a coral colored enamel. Company provided information in the aggregate indicates that the weight and cost of the zinc castings exceed that of the glass imitation gemstones and the 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. The pair of earrings is composed of different components (i.e., base metal, glass, enamel 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. We can dismiss the base metal components as imparting the essential character to the pair of earrings, as these components do not impart any of the visual appeal to the merchandise concerned. Taking into account the appreciable cost of the glass imitation gemstones stones against the plastic imitation gemstones, a visual observation of the pair of earrings is in order. We find that the glass imitation gemstones, the coral colored plastic imitation gemstones, and flowers coated in a coral colored enamel, provide the ornamentation to the pair of earrings. However, it is the large size, volume and bulk of the faceted, plastic imitation gemstones that provide the visual to one’s eye. Accordingly, it is our opinion that the faceted, plastic imitation gemstones impart the essential character to the pair of earrings. The applicable subheading for style number 60485614-C86, the Napier “PE DBL Drop Post – Gold/Coral MLT,” 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