The tariff classification of a necklace, bracelet and pair of earrings from China.

N297894 July 2, 2018 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Dionisia Melman Customs Compliance and Logistic Manager The Jewelry Group Division of Nine West Holdings 1411 Broadway, 3rd Floor New York, NY 10018 RE: The tariff classification of a necklace, bracelet and pair of earrings from China. Dear Ms. Melman: In your letter dated June 14, 2018, you requested a tariff classification ruling. Descriptions, illustrative literature and samples were provided. For the purpose of this ruling epoxy is considered plastic. Style number 60505389-5PJ is identified as the Dana Buchman “NK16IN Drama Frontal – Hem/Jet.” The necklace consists of 1-6mm lobster claw plated in imitation hematite; 2-10*12mm zinc castings plated in imitation hematite; 2-11*26mm zinc castings plated in imitation hematite; 2-11*40mm zinc castings plated in imitation hematite; 4-11*46mm zinc castings plated in imitation hematite; 3-11*48mm zinc castings plated in imitation hematite; 2-8*10mm black, faceted, epoxy gemstones; 6-9*11mm diamond black color, faceted, epoxy gemstones; 9-9*11mm black, faceted, epoxy gemstones; 5-7*22mm black, faceted, epoxy gemstones; 70-2mm crystal, faceted, diamond-like glass stones; 26 spacer beads plated in imitation hematite; 9”, 4mm curb chain plated in imitation hematite; 1 logo tag plated in imitation hematite; and 1-4mm steel cable chain plated in imitation hematite. Company provided information in the aggregate indicates that the weight and cost of the primary base metal components (zinc castings and curb chain) significantly exceed that of the plastic and glass imitation gemstones. The weight of the plastic imitation gemstones is significantly higher than the weight of the glass imitation gemstones, while the cost of the plastic imitation gemstones is only moderately higher than that of the glass imitation gemstones. We note that the cost of the glass imitation gemstones is appreciable against the cost of the plastic imitation gemstones. Style number 60505391-5PJ is identified as the Dana Buchman “BR Stretch – Hem/Jet.” The bracelet consists of 6-9*23.5mm zinc castings plated in imitation hematite; 5-9*24mm zinc castings plated in imitation hematite; 11-9*23.5mm zinc castings plated in imitation hematite; 2-7*22 mm black, faceted, epoxy gemstones; 12-8*10mm, diamond black color, faceted, epoxy gemstones; 90-2mm crystal, faceted, diamond-like glass stones; and 2 elastic black chords. Company provided information in the aggregate indicates that the weight and cost of the zinc castings and plastic imitation gemstones are appreciable to each other, while the weight and cost of the zinc castings and plastic imitation gemstones, both, significantly exceed that of the glass imitation gemstones. Style number 60505458-5PJ is identified as the Dana Buchman “CE Drop – Hem/Jet.” Each earring consists of 1 basic clip plated in imitation hematite; 1-12*31.5mm zinc casting plated in imitation hematite; 1-11*12mm zinc casting plated in imitation hematite; 1-8*27mm black, faceted, epoxy gemstone; 1-9*11mm black diamond color, faceted, epoxy gemstone; and 68-1.5mm crystal, faceted, diamond-like glass stones. Company provided information in the aggregate indicates that weight and cost of the zinc castings and plastic imitation gemstones are appreciable to each other. In comparison, both the weight in cost of the zinc castings and plastic imitation gemstones are significantly higher than the weight and cost of the glass imitation gemstones. 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 60505389-5PJ, 60505391-5PJ and 60505458-5PJ are composed of different components (i.e., base metals, glass and plastic) 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 60505389-5PJ, we recognize that the visual aspects of the primary base metal components cannot be dismissed and moreover the imitation hematite plating adds value to the primary base metal components, as well as ornaments the necklace. With emphasis placed, it is the visual surface areas of the plated bevels of the castings surrounding the imitation gemstones and the curb chain plated in imitation hematite that contribute in part to the overall esthetics to the necklace. We also observe that the glass imitation gemstones enhance the design of the necklace, but only serve as a backdrop to the large-size, volume and bulk of the plastic imitation gemstones. Further, taking into account that a majority of the plated based metal castings are unseen and that the curb chain is only a segment of the necklace, we find that the primary base metal components do not impart the essential character to the necklace. As such, it is our opinion that the large size, volume and bulk of the plastic imitation gemstones impart the essential character to the necklace. For style number 60505391-5PJ, we recognize that the visual aspects of the base metal zinc castings cannot be dismissed and moreover the imitation hematite plating adds value to the zinc castings, as well as ornaments the bracelet. With emphasis placed, it is the visual surface areas of the plated bevels of the castings surrounding the imitation gemstones that contribute in part to the overall esthetics to the bracelet. We also observe that the glass imitation gemstones enhance the design of the necklace, but only serve as a backdrop to the large-size, volume and bulk of the plastic imitation gemstones. Further, taking into account that a majority of the plated based metal castings are unseen, we find that the plated zinc castings do not impart the essential character to the bracelet. As such, it is our opinion that the large size, volume and bulk of the plastic imitation gemstones impart the essential character to the bracelet. For style number 60505458-5PJ, the plated zinc castings are visually unseen by the set plastic and glass imitation gemstones. As such, the zinc castings do not impart the essential character to the pair of earrings. We also observe that the glass imitation gemstones enhance the design of the necklace, but only serve as a backdrop to the large-size, volume and bulk of the plastic imitation gemstones; consequently, the glass imitation gemstones do not impart the essential character to the pair of earrings. As such, it is our opinion that the large size, volume and bulk of the plastic imitation gemstones impart the essential character to the pair of earrings. The applicable subheading for style numbers 60505389-5PJ, 60505391-5PJ and 60505458-5PJ, 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 the 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