The tariff classification of a pair of earrings from China.

N295258 April 3, 2018 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 March 16, 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 60498629-E50 is identified as the Dana Buchman “PE Pattern STNE HOOP – GOLD/PURPLE.” Each earring consists of 1 brass catch joint; 1-0.5*31mm zinc casting plated in imitation gold; and 1-0.4*32mm purple, epoxy sheet (stone). Company provided information in the aggregate indicates that the cost of the base metal components significantly exceeds the cost of the epoxy stones. No weight breakdown was provided for the epoxy component. 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 cost of the zinc castings significantly exceeds that of the epoxy 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 round-hoop style of the earrings. Although the visible, purple epoxy stones surround approximately two-thirds of the forward-facing zinc castings and add to the appeal of the earrings, we also find that the imitation gold plated zinc castings in a round-hoop design are visible not only on their forward-facing, but also on a majority of their front-facing. When taking into account, the cost of the plated zinc castings, along with the round-hoop design highly 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 and New York Ruling N293580 dated February 5, 2018. The applicable subheading for style number 60498629-E50, the Dana Buchman “PE Pattern STNE HOOP – GOLD/PURPLE,” 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