The tariff classification of a pair of earrings from China.

N290752 October 26, 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 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 60484739-276 is identified as the Nine West “PE Drop – Silver/Blue.” Each earring consists of 1-17mm zinc casting plated in shiny real silver; 1 brass leverback plated in shiny real silver; and 2-7*16mm epoxy blue imitation gemstones. Company provided information in the aggregate indicates that the weight of the base metal components (zinc castings and brass leverbacks) exceed that of the plastic imitation gemstone, yet remain appreciable to each other, while the cost of the base metal components are significantly higher than that of 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 metals 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. Upon observation of the sample, we initially note that the leverbacks plated in shiny silver play a very minor role in the visual ornamentation of the earrings. We further recognize that the zinc castings are neither common nor ordinary, and moreover the shiny silver plating increases not only the value of the base metal castings, but also highly ornaments the pair of earrings. The zinc castings plated in shiny silver create a linear design in-between the blue plastic imitation gemstones. Both, the zinc castings plated in shiny silver and the blue plastic imitation gemstones contribute to the design and aesthetics of the earrings. Yet continued observation of the sample indicates that the half-circle volume of the visible portion of the blue plastic imitation gemstones significantly surpasses that of the linear volume of the visible portion of the zinc castings plated in shiny silver. Upon careful consideration of the totality of essential character factors, even with noting the significant cost of the base metal castings plated in shiny silver, it is our opinion that the large size and volume of blue plastic imitation gemstones provide the visual appeal to the earrings, and as such the plastic imitation gemstones impart the essential character to the pair of earrings. The applicable subheading for style number 60484739-276, the Nine West “PE Drop – Silver/Blue,” 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