The tariff classification of three pairs of earrings from China.

N297196 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 1411 Broadway, 3rd Floor New York, NY 10018 RE: The tariff classification of three pairs of earrings from China. Dear Ms. Melman: In your letter dated May 21, 2018, you requested a tariff classification ruling. Samples, illustrative literature and description were received. Style number 60506964-I15 is identified as the IVANKA TRUMP “PE Crawler – GLD/White.” Each earring consists of 1-11*32mm zinc casting plated in 10K gold; 1 brass clip plated in 10K gold; 1 surgical steel post; 1 plastic disc clutch; 4 UR plastic, round, imitation pearls; 9 faceted, diamond-like, imitation China glass stones; and 1 rubber stopper. Company provided information in the aggregate indicates that the weight and cost of the base metal components significantly exceed that of the plastic imitation pearls and glass gemstones. Style number 60506967-I15 is identified as the IVANKA TRUMP “PE Post Drop – GLD/White.” Each earrings consists of 1-11mm zinc casting plated in 10K gold; 1-0.8mm brass T Pin plated in 10K gold; 1 surgical steel post; 1 plastic disc clutch; 1-7mm UR plastic, cabochon (round-like), imitation pearl; 1-10*16mm UR plastic, teardrop, imitation pearl; and 16 faceted, diamond-like, imitation China glass stones. Company provided information in the aggregate indicates that the cost of the base metal components and glass stone components are negligible to each other, and both components separately exceed the cost of the plastic imitation pearls. In comparison, the weight of the base metal components significantly exceeds the weight of the imitation pearls and glass stones. We note that the base metal components for {weight and cost} in the aggregate include the gold plated brass T Pin and surgical steel post which simply are functional jewelry findings, and as such, we are mindful of the slight downward movement in weight and cost of these two variables. Style number 60506968-I15 is identified as the IVANKA TRUMP “PE Pave Pearl – GLD/White.” Each earring consists of 1-11mm zinc casting plated in 10K gold; 1 surgical steel post; 1 plastic disc clutch; 1-7mm UR plastic, cabochon (round-like), imitation pearl; and 16 faceted, diamond-like, imitation China glass stones. Company provided information in the aggregate indicates that weight and cost of the base metal components significantly exceed that of the plastic imitation pearls, while the cost of the glass stones, although less, is appreciable against the cost of the base metal components. We also note that the weight of the base metal components significantly exceeds that of the glass stones. 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. Style numbers 60506964-I15, 60506967-I15 and 60506968-I15 are composed of different components (base metals, plastic and glass) and are considered composite goods. 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. For style number 60506964-I15, we observe that the plated 10K gold zinc castings, although not common and ordinary, play only a minor role in the visual ornamentation of the pair of earrings. As such, the 10K gold plated zinc castings do not impart the essential character to the pair of earrings. We find that the size, volume and bulk of the plastic imitation pearls provide the visual impact to one’s eye. Accordingly, it is our opinion that the plastic imitation pearls impart the essential character to the pair of earrings. For style number 60506967-I15, we observe that the plated 10K gold zinc castings, although not common and ordinary, play only a minor role in the visual ornamentation of the pair of earrings. As such, the 10K gold plated zinc castings do not impart the essential character to the pair of earrings. We find that the size, volume and bulk of the four (2 round-like and 2 teardrop) plastic imitation pearls provide the visual impact to one’s eye, with the glass stones accenting the two round-like pearls. Accordingly, it is our opinion that the plastic imitation pearls impart the essential character to the pair of earrings. For style number 60506968-I15, we observe that the plated 10K gold zinc castings, although not common and ordinary, play only a minor role in the visual ornamentation of the pair of earrings. As such, the 10K gold plated zinc castings do not impart the essential character to the pair of earrings. We find that the size, volume and bulk of the two (round-like) plastic imitation pearls provide the visual impact to one’s eye, with the glass stones accenting the two round-like pearls. Accordingly, it is our opinion that the plastic imitation pearls impart the essential character to the pair of earrings. The applicable subheading for style numbers 60506964-I15, 60506967-I15 and 60506968-I15 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 Word 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