The tariff classification of a pair of earrings from China.

N290454 October 16, 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 20, 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 60484090-368 is identified as the Simply Vera Verawang “PE Beaded Cluster Drop – LT Hem/Berry MLT.” Each earring consists of 1 brass leverback plated in imitation hematite; 1 steel pin plated in imitation hematite; 3 brass jump rings plated in imitation hematite; 1-6*8mm rondel, faceted, burgundy, glass imitation gemstone; 1-11*15mm oval, faceted, amethyst colored, epoxy imitation gemstone; and 1-12*25mm marquise, faceted, amethyst colored, epoxy imitation gemstone. Company provided information in the aggregate indicates that the weight and cost of the plastic imitation gemstones exceeds that of the glass imitation gemstones and base metal components (brass leverbacks, steel pins and brass jumprings), while the weight and cost of the base metal components and glass imitation gemstones are appreciable to each other. 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 metals, glass 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. We recognize that the weight and cost of the plastic imitation gemstones exceeds that of brass leverbacks and pins. Although the base metal components are appreciable to the glass imitation gemstones, the base metal components are common and ordinary and do not contribute to the visual appeal of the earrings. As such, we cannot dismiss the quantity, volume and bulk of the amethyst imitation gemstones, thereby providing the visual to one’s eye. Accordingly, it is our opinion that the drop-shaped oval and marquise, plastic imitation gemstones impart the essential character to the merchandise concerned. The applicable subheading for style number 60484090-368, the Simply Vera Verawang “PE Beaded Cluster Drop – LT Hem/Berry 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