The tariff classification of two pairs of earrings from China.

N296299 May 16, 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 two pairs of earrings from China. Dear Ms. Melman: In your letter dated April 20, 2018, you requested a tariff classification ruling. Illustrative literature and samples were received. Style number 60500349-Z01 is identified as the Simply Vera Verawang “PE Rondelle Hoop – LT HEM/IMR/GOLD OX.” Each earring consists of 2-5mm CCB (beads) plated in imitation rhodium; 13-2*6mm CCB (beads) plated in imitation hematite; 13-2*6mm CCB (beads) plated in imitation worn gold; 11-2*6mm CCB (beads) plated in imitation rhodium; 1 surgical steel post; and 1 brass catch joint plated in imitation rhodium. CCB, Copper Coated Beads, are acrylic (plastic) beads with a metal plating giving the appearance of metal without the weight. Observation of the sample indicates that the hoop of each earring is completely covered by the beads. Company provided information in the aggregate indicates the cost of the base metal components and the plating exceeds the cost of the plastic beads. Without the cost of the plating, the base metal components are appreciable to the plastic beads having a copper coating. No weight breakdown was provided for the plastic beads. Style number 60500355-NY0 is identified as the Simply Vera Verawang “PE Ball Linear – IMR.” Each earring consists of 1-14*18mm CCB (bead) plated in imitation rhodium; 2-14mm CCB (beads) plated in imitation rhodium; 1 surgical steel post; 1-0.8mm 9/pin plated in imitation rhodium; 1-0.8mm T/pin plated in imitation rhodium; and 1 disc clutch. CCB, Copper Coated Beads, are acrylic (plastic) beads with a metal plating giving the appearance of metal without the weight. Observation of the sample indicates that the body of the pins are unseen, except for their eyes. Company provided information in the aggregate indicates the cost of the plastic beads having a copper coating are appreciable to the cost of the base metal components when plated. However, the weight of the plastic beads exceeds the base metal components. 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 metals and plastic) and are considered composite goods. The Explanatory Notes (ENs) 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 numbers 60500349-Z01 and 60500355-NY0, we recognize that the imitation plating in rhodium, hematite, and worn gold of the CCB (beads) highly ornaments and contributes to the design of the earrings. However, the plating of the CCB (beads) only occurs because of the underlying formation of the acrylic beads, and as such it is the quantity, size, volume and bulk of the plastic beads that impart the essential character to the two pairs of earrings. The applicable subheading for style numbers 60500349-Z01 Simply Vera Verawang “PE Rondelle Hoop – LT HEM/IMR/GOLD OX” and 60500355-NY0 Simply Vera Verawang “PE Ball Linear – IMR,” 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