The tariff classification of a pair of earrings from China.

N294934 March 28, 2018 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 March 6, 2018, you requested a tariff classification ruling. Illustrative literature and a sample were provided. For the purposes of this ruling epoxy is considered plastic. Style number 60499031-906 is identified as the Nine West “PE DBL DROP - TRI/GREY.” Each earring consists of 1 brass euro wire plated in shiny real silver; 1-7.5*11.5mm zinc casting plated in shiny imitation gold; 1-4*5*6mm zinc casting plated in light imitation hematite; and 1-4*11*13.8mm grey, epoxy, imitation gemstone. Company provided information in the aggregate indicates that the cost of the base metal components significantly exceeds the cost of the plastic imitation gemstones, and the weight of the plastic imitation gemstones exceeds that of the base metal components; however, the weight of the base metal components remains appreciable to the plastic 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 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: “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 plating in real shiny silver, imitation gold and imitation hematite increases not only the value of the base metal castings, but also ornaments the earrings. Nonetheless, it is the large size, volume and bulk of the gray, plastic imitation gemstones that provide the visual appeal to the earrings and overshadow the decorative base metal castings. Accordingly, the plastic imitation gemstones impart the essential character to the pair of earrings. The applicable subheading for style number 60499031-906, the Nine West “PE DBL DROP - TRI/GREY,” 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