The tariff classification of a pair of earrings from China.

N292164 December 12, 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 November 17, 2017, you requested a tariff classification ruling. Illustrative literature and a description were provided. For purposes of this ruling epoxy gemstones are considered to be of plastics. Style number 60485659-276 is identified as the Napier “PE Drop Threader – Silver/Blue.” Each earring consists of 1-3*25mm zinc casting plated in real silver; and 1-9*14mm faceted, blue, epoxy imitation gemstone. Company provided information in the aggregate indicates that the weight and cost of the zinc castings exceed that of the plastic imitation gemstones. Even with the weight and cost differences of the zinc castings, the cost of plastic imitation gemstones remain appreciable to the zinc castings. 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 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 real silver plating increases not only the value of the base metal castings, but also ornaments the earrings with the sleek linear threader design from which the plastic imitation gemstones hang from. Nonetheless, it is the large size, volume and bulk of the faceted, blue, plastic imitation gemstones that overshadow the silver plated castings to one’s eye. Accordingly, the plastic imitation gemstones impart the essential character to the pair of earrings. The applicable subheading for style number 60485659-276, the Napier “PE Drop Threader – 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