The tariff classification of a pair of earrings from China.

N290751 October 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 October 2, 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 60485431-H46 is identified as the Napier “PE Drop LVRBK – Silver/Mint.” Each earring consists of 1 zinc casting plated in real silver; 1 brass leverback plated in real silver; 1-20.5*8mm faceted, mint green, epoxy imitation gemstone; and 30 faceted, crystal colored, diamond-like China glass stones. Company provided information in the aggregate indicates that the weight and cost of the base metal components (zinc castings and brass leverbacks) significantly exceed that of the plastic imitation gemstones and the glass imitation gemstones, while the cost of the plastic imitation gemstones and cost of the glass imitation gemstones are nominal to each other. Even with noticing the significant weight and cost differences of the base metal components as compared against the plastic imitation gemstones and the glass imitation gemstones, the plastic and glass imitation gemstones remain appreciable to the base metal components. 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, plastic and glass) and is considered a composite good for tariff purposes. 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 zinc castings are neither common nor ordinary, and moreover the silver plating increases not only the value of the base metal castings, but also highly ornaments the stamped infinity patterns of the earrings from a side-standpoint only, while accenting the earrings with bezels around the teardrop-shaped plastic imitation gemstones from a front-view. Because the plated castings do not contribute overly to the direct viewing of the earrings, the significant weight and cost of the plated castings is viewed in context with the large size, volume and bulk of the teardrop-shaped plastic imitation gemstones occupying a significant portion of the silver plated castings. As such, the large size, volume and bulk of the teardrop-shaped plastic imitation gemstones overshadows the silver plated castings to one’s eye, and overcomes the significant weight and cost of the plated castings as compared to the weight and cost of the plastic and glass imitation gemstones. Accordingly, the plastic imitation gemstones impart the essential character to the pair of earrings. The applicable subheading for style number 60485431-H46, the Napier “PE Drop LVRBK – Silver/Mint,” 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