The tariff classification of necklaces and earrings from China.

N298121 July 9, 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 necklaces and earrings from China. Dear Ms. Melman: In your letter dated June 20, 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 60505054-E74 is identified as the Dana Buchman “NK16IN a Y-Neck – Gold/Siam.” The necklace consists of 1-6mm lobster claw plated in imitation gold; 47.2”-1.5mm oval cable chain plated in imitation gold; 4-9.6*12mm oval zinc casting plated in imitation gold; 1-15.3*20mm oval zinc casting plated in imitation gold; 2-9.6*15.3mm oval zinc casting plated in imitation gold; 6-9.4*11.4mm siam color, faceted, oval epoxy gemstones; 1-12*16.5mm siam color, faceted, oval epoxy gemstones; 43-2mm crystal, faceted, diamond-like glass stones; and 1 logo tag plated in imitation gold. Company provided information indicates that the weight and cost of the primary base metal components (zinc castings and cable chain) significantly exceed that of the glass and plastic imitation gemstones, while the weight and cost of the plastic imitation gemstones significantly exceed that of the glass imitation gemstones. Style number 60505057-E74 is identified as the Dana Buchman “NK 16IN Frontal – Gold/Siam.” The necklace consists of 1-6mm lobster claw plated in imitation gold; 9”-4.2mm oval curb chain plated in imitation gold; 14-9.6*12mm oval zinc castings plated in imitation gold; 3-15.3*20mm oval zinc castings plated in imitation gold; 5-12*14.8mm oval zinc castings plated in imitation gold; 2-12.8*17.5mm oval zinc castings plated in imitation gold; 19-9.4*11.4mm siam color, faceted, oval epoxy gemstones; 5-12*16.5mm siam color, faceted, oval epoxy gemstones; 213-2mm crystal, faceted, diamond-like glass stones; and 1 logo tag plated in imitation gold. Company provided information indicates that weight of the primary base metal components (zinc castings and curb chain) is significantly higher than that of the plastic and glass imitation gemstones. Further observation of the company provided information indicates that the cost of the plastic imitation gemstones is appreciable against the cost of the base metal components. We also note that the weight and cost of the plastic imitation gemstones are significantly higher than that of the weight and cost of the glass imitation gemstones. Style number 60505082-E74 is identified as the Dana Buchman “PE TRI Tone Hoop – Gold/Siam.” Each earring consists of 1-29mm hoop, zinc casting plated in imitation gold; 2-6*8mm siam color, faceted, oval epoxy gemstones; 1-8*10mm siam color, faceted, epoxy gemstone; 24-2mm crystal, faceted, diamond-like glass stones; and 1 surgical steel post. Company provided information in the aggregate indicates that the weight and cost of the base metal components and the plastic imitation gemstones are appreciable to each other, while the weight and cost of the base metal components and plastic imitation gemstones significantly exceed that of the glass imitation gemstones. Style number 60505476-Z01 is identified as the “PE Button Post – Hem/Prl/Grey.” Each earring consists of 1 surgical steel post; 1-10mm gray, plastic imitation pearl; 1-16mm zinc casting plated in imitation hematite; and 26-1mm hematite color, faceted, diamond-like glass stones. Company provided information in the aggregate indicates that weight of the zinc castings is significantly higher than that of the glass imitation gemstones and plastic imitation pearls, while the cost of the zinc castings and plastic imitation pearls are identical. We also note that the cost of the glass imitation gemstones is significantly less than that of the cost of the zinc castings and plastic imitation pearls. 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 60505054-E74, 60505057-E74, 60505082-E74 and 60505476-Z01 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 60505054-E74, we observe that the imitation gold plated castings are largely unseen because of the set imitation plastic gemstones and glass imitation gemstones. We further 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. Taking into account that the plated base metal castings are unseen and that the visible portion of the cable 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 60505057-E74, we recognize that the imitation gold plated castings are largely unseen because of the set imitation plastic gemstones and glass imitation gemstones. We further 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. Taking into account that the plated base metal castings are unseen and that the visible portion of 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 60505082-E74, we recognize that the imitation gold plated zinc castings are not common and ordinary, and add to the visual design of the pair of earrings. However, we find that the large size, volume and bulk of the plastic imitation gemstones provide the visual impact to one’s eye, with the smaller glass imitation gemstones serving as a backdrop to the center plastic imitation gemstones. The glass imitation gemstones simply accent the plastic imitation gemstones. Accordingly, the plastic imitation gemstones impart the essential character to the pair of earrings. For style number 60505476-Z01, we recognize that the plated zinc castings are not common and ordinary and add to the visual design of the pair of earrings. However, we find that the large size, volume and bulk of the two plastic imitation pearls provide the visual impact to one’s eye, with the smaller glass imitation gemstones serving as a backdrop to the plastic imitation pearls. The glass imitation gemstones simply accent the plastic imitation pearls. Accordingly, the plastic imitation pearls impart the essential character to the pair of earrings. The applicable subheading for style numbers 60505054-E74, 60505057-E74, 60505082-E74 and 60505476-Z01, 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