The tariff classification of two pairs of earrings from China.

N293580 February 5, 2018 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 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 two pairs of earrings from China. Dear Ms. Melman: In your letter dated January 24, 2018, you requested a tariff classification ruling. Illustrative literature and samples were provided. For the purposes of this ruling, epoxy and acrylic are considered plastics. Style number 60491775-I15 is identified as the Dana Buchman “PE Clickit Hoop – Gold/White.” Each earring consists of 1-30*32mm zinc casting plated in imitation gold and 1-30*32mm white acrylic sheet. Company provided information in the aggregate indicates that the weight and cost of the zinc castings exceed that of the acrylic sheets. Style number 60491780-I15 is identified as the Dana Buchman “PE Cluster Button Stud – Gold/White.” Each earring consists of 1-18*20mm zinc casting plated in imitation gold; 1-5*6mm faceted, crystal, epoxy imitation gemstone; 1-6*8mm faceted, crystal, epoxy imitation gemstone; 1-8mm white acrylic sheet; and 1-6*8mm white acrylic sheet. Company provided information in the aggregate indicates that the cost of the epoxy imitation gemstones exceeds that of the zinc castings, while the weight difference between the imitation gemstones and zinc castings is marginal compared to each other. Even with noting the higher cost difference of the imitation gemstones, the zinc castings are appreciable to the 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 items referenced above. The two pairs of earrings are composed of different components (i.e., base metal and plastic) and are considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state: “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. For style number 60491775-I15, we recognize that the weight and cost of the base metal zinc castings exceed that of the acrylic sheets. More importantly, the zinc castings are not common nor ordinary, and the imitation gold plating not only increases the value of the castings, but also contributes to the pointed oval-hoop style of the earrings. Although the white acrylic sheets in a wavy punch hole design, surrounding the entire zinc castings are highly visible and add to the appeal of the earrings, we also find that the imitation gold plated zinc castings in a pointed oval-hoop design are highly visible and add to the appeal of the earrings. When taking into account, the weight and cost of the plated zinc castings, along with the pointed oval-hoop design contributing to the visual aesthetic of the earrings, it is our opinion that the base metal, zinc castings plated in imitation gold, impart the essential character to the pair of earrings. See New York Ruling N290289 dated October 26, 2017. For style number 60491780-I15, we note that the zinc castings plated in imitation gold contribute to the visual ornamentation of the earrings, and are not considered common nor ordinary. Both the imitation gold plated zinc castings and the imitation plastic gemstones contribute to the design and the aesthetic of the earrings. However, it is the quantity, volume and bulk of the plastic imitation gemstones that create the visual to one’s eye. Accordingly, the essential character is imparted by the plastic imitation gemstones. The applicable subheading for style number 60491775-I15, Dana Buchman “PE Clickit Hoop – Gold/White,” 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. The applicable subheading for style number 60491780-I15, Dana Buchman “PE Cluster Button Stud – Gold/White,” 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