The tariff classification of a pair of earrings from China.

N295259 April 3, 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 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 60498698-Z01 is identified as the Dana Buchman “PE DOUBLE DROP POST – GLD/PRPL/MLT.” Each earring consists of 2 zinc castings plated in imitation gold; 1 surgical steel post; 1 plastic disc clutch plated in imitation gold; 1 pink opal epoxy imitation gemstone; and 1 faceted, burgundy marble, epoxy imitation gemstone. Company provided information in the aggregate indicates that the weight and cost of the base metals and the plastic imitation gemstones are appreciable to each other. 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 that the plating in imitation gold increases not only the value of the zinc castings but also ornaments the earrings. Nonetheless, it is the large size, volume and bulk of the pink opal and burgundy marble plastic imitation gemstones that provide the visual appeal to the earrings and overshadow the decorative zinc castings. Accordingly, the plastic imitation gemstones impart the essential character to the pair of earrings. The applicable subheading for style number 60498698-Z01, the Dana Buchman “PE DOUBLE DROP POST – GLD/PRPL/MLT,” 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