The tariff classification of a pair of earrings from China.

N291230 November 16, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 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 17, 2017, you requested a tariff classification ruling. Illustrative literature and a sample were provided. Style number N3805 is identified as the Simply Vera Verawang “PE Linear Post – LT Hem/Denim Blue.” Each earring consists of 1-10mm zinc casting (stud) plated in imitation hematite; 5-6*6mm zinc castings in the shape of barrel beads plated in imitation hematite (each of the 5 barrel beads holds 2 Indian Sapphire, plastic imitation gemstones); 10-5mm faceted, Indian Sapphire, plastic imitation gemstones; 1-8mm faceted, Indian Sapphire, plastic imitation gemstones; 1-2 inch brass snake chain plated in imitation hematite; 1-3mm brass ball plated in imitation hematite; 1 surgical steel post; and 1 plastic disc clutch. Company provided information in the aggregate indicates that the weight of the base metal components (zinc castings in the shape of barrel beads, brass chains and steel pins) significantly exceeds that of the plastic imitation gemstones, and that the cost of the plastic imitation gemstones is appreciable to the higher cost of 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 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 recognize that the zinc castings are neither common nor ordinary, and moreover the imitation hematite plating increases not only the value of the base metal castings, but also ornaments the pair of earrings. Per earring, at the top, 1 imitation hematite casting is set with 1-8mm faceted, Indian Sapphire, imitation gemstone forming the stud part of the earring, and at the bottom of the stud a two inch snake chain dangles, connecting 5 barrel beads to the stud, with each barrel bead set with 2-5mm faceted, Indian Sapphire, imitation gemstones. Per earring, because the barrel beads have an elongated volume against the 5mm imitation gemstones, and move and twist, the imitation gemstones contained within the beads are often lost from direct view, resulting in the zinc casted, barrel beads plated in imitation hematite being the focal point along the snake chain. The 5mm imitation gemstones, although contributing in part to the design of the earrings, are overshadowed against the plated zinc castings of the barrel beads. With the downplay of the 5mm imitation gemstones set in the barrel beads of the earrings, the highly visible 8mm faceted, plastic imitation gemstones set within the studs of the earrings are viewed in context with the highly visible, plated barrel beads and plated snake chains of the earrings. Taking into account the weight and cost of the zinc castings in the shape of studs and barrel beads, and brass castings in the shape of snake chains, all of which are plated in imitation hematite, and the quantity of the zinc castings in the shape of barrel beads, and the overall contribution of the barrel beads and snake chains to the visual appeal of the earrings, it is our position that the plated base metal components overcome the sized and volume of the 8mm plastic imitation gemstones. As such, the essential character of the earrings is imparted by the zinc castings forming the studs, the zinc castings in the shape of barrel beads and the brass castings in the shape of snake chains, all plated in imitation hematite. The applicable subheading for style number N3805, Simply Vera Verawang “PE Linear Post – LT Hem/Denim Blue,” will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem. 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