The tariff classification of three pairs of earrings packaged on a blister card from China.

N297146 June 1, 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 three pairs of earrings packaged on a blister card from China. Dear Ms. Melman: In your letter dated May 18, 2018, you requested a tariff classification ruling. Illustrative literature and a sample were provided. Style number 60502945-D90 is identified as the Napier “PE LRG Pearl CRY Trio – Gold/Pearl/CRY.” Each pair of earrings are studded and attached to a blister card. The first pair of earrings consists of 2-5mm zinc castings plated in imitation gold and 2-8mm plastic, blanc colored, imitation pearls. The second pair of earrings consists of 2-8mm zinc castings plated in imitation gold and 2-12mm plastic, blanc colored, imitation pearls. The third pair of earrings consists of 2-5mm zinc castings plated in imitation gold and 2-5mm faceted, crystal colored, diamond-like imitation glass stones. Company provided information in the aggregate indicates that the cost of the zinc castings and the cost of the plastic imitation pearls exceeds that of the glass stones. The cost of the zinc castings is greater than the cost of the plastic imitation pearls. However, the cost of the pearls are appreciable when compared to the cost of the zinc castings. Additionally, the weight of the plastic imitation pearls significantly exceeds the weight of the zinc castings and glass 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. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to the HTSUS, General Rules of Interpretation (GRI), at GRI 3 (b), X, provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable as “sets” under GRI 3 (b) of the HTSUS are classified as if they consisted of the component or components taken together, which can be regarded as conferring on the set as a whole its essential character – see EN X to the GRIs. Since the two pairs of plastic imitation pearl earrings and the pair of diamond-like imitation glass stone earrings are classified in heading 7117, HTSUS, the issue becomes the proper ten-digit [sub]heading for the items. Accordingly, GRI 6, HTSUS, is implicated. GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable. By using GRI 1 in conjunction with GRI 6, we have two different [sub]headings at the eight-digit level of the HTSUS, of which the two pairs of plastic imitation pearl earrings are classified in subheading 7117.90.75, HTSUS, and the pair of diamond-like imitation (glass) stone earrings is classified in subheading 7117.90.90, HTSUS. In this scenario, where the three pairs of earrings are packaged together for retail sale we have a [set] in accordance with GRI 3 (b), X, in that two pairs of earrings are classified in one subheading and one pair of earrings is classified in another subheading within heading 7117, HTSUS; are put up together for purposes of self-adornment to be worn on the body; and will be packaged together directly for sale to consumers without repacking. The three pairs of earrings are composed of different components (i.e., base metals, glass and plastic) and are considered composite goods 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. Upon observation of the three pairs of earrings, we recognize that the zinc castings are common and ordinary, and play a minor role in the visual ornamentation of the earrings. As such, the zinc castings do not impart the essential character to the set. It is our opinion that the plastic imitation pearls impart the essential character to the set, because the volume and bulk of the four plastic imitation pearls overshadows the two diamond-like (glass) stones, and visually we have two pairs of plastic imitation pearl earrings as compared to one pair of diamond-like imitation (glass) stone earrings. The applicable subheading for style number 60502945-D90, the Napier “PE LRG Pearl CRY Trio – Gold/Pearl/CRY,” 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