The tariff classification of a pair of earrings from China.

N291143 November 8, 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 11, 2017, you requested a tariff classification ruling. Illustrative literature and a sample were provided. Style number 60482884-G03 is identified as the Anne Klein “CE Cluster Clip – Silver/CRY/Pink PRL.” Each earring consists of 1-12*18mm zinc casting plated in shiny real silver; 1 brass clip plated in shiny real silver; 1-6mm Urite (UR) plastic, pink, imitation pearl; 2-8mm Urite (UR) plastic, pink, imitation pearls; and 2 faceted, crystal colored, diamond-like imitation China glass stones. Company provided information in the aggregate indicates that the cost of the plastic imitation pearls exceeds that of the base metal components (zinc castings and brass clips) and the glass imitation gemstones. No weight breakdown was provided. 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. Upon observation of the pair of earrings, we note that the zinc castings plated in shiny real silver play a minor role in the visual ornamentation of the earrings, and are considered common and ordinary. Both the pink imitation pearls and the glass imitation stones contribute to the design and the aesthetic of the earrings; however, it is the quantity, volume and bulk of the plastic imitation pearls that create the visual to one’s eye. Accordingly, the plastic imitation pearls impart the essential character to the pair of earrings. The applicable subheading for style number 60482884-G03, the Anne Klein “CE Cluster Clip – Silver/CRY/Pink PRL,” 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