The tariff classification of a pair of earrings from China.

N291248 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 N3802 is identified as the Simply Vera Verawang “PE 38MM Hoop W/Stone – LT Hem/Denim Blue.” Each earring consists of 1 brass hoop plated in imitation hematite; 9 zinc castings in the shape of barrel beads plated in imitation hematite (each of the 9 barrel beads holds 2-5mm Indian Sapphire, plastic beads); 1 steel eye pin; and 18-5mm faceted, Indian Sapphire, plastic imitation gemstones. Company provided information in the aggregate indicates that the weight of the base metal components (brass hoops, zinc castings and steel eye 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 brass hoops and zinc castings plated in imitation hematite are neither common nor ordinary, and moreover the imitation hematite plating increases not only the value of the zinc castings, but also ornaments the pair of earrings. Per earring, each brass hoop has 9 imitation hematite plated, zinc casted barrel beads with each 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 hoop. 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. Visually speaking too, unless a woman’s hair is up and away from her ears or face, or crewcut, the back side of the barrel beads set with 5mm imitation gemstones would be obscured or entirely blocked from view. Taking into account the weight and cost of the zinc castings in the shape of barrel beads and of the brass hoops, both of which are plated in imitation hematite, and the volume of the zinc castings in the shape of barrel beads obstructing the view of the plastic imitation gemstones, and the overall contribution of the barrel beads and hoops to the visual appeal of the earrings, it is our position that the plated base metal components overcome the quantity per earring of 18-5mm plastic imitation gemstones or the pair quantity of 36-5mm plastic imitation gemstones. As such, the essential character of the earrings is imparted by the zinc castings in the shape of barrel beads and the brass castings in the shape of hoops, both plated in imitation hematite. The applicable subheading for style number N3802, Simply Vera Verawang “PE 38MM Hoop W/Stone – 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