The tariff classification of earrings and a necklace from China.

N303265 March 15, 2019 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 7117.90.7500 Sandy Pray Director of Inbound Logistics & Customs Compliance Camuto Group DBA VCS Group, LLC. 32 Springside Road Westampton, NJ 08060 RE: The tariff classification of earrings and a necklace from China. Dear Ms. Pray: In your letter dated February 28, 2019, you requested a tariff classification ruling. Descriptive literature and samples were received. Camuto Group style number, “SJ-400172,” is a pair of hoop/tear drop earrings whereby each earring consists of a brass hoop plated in 12k gold and one plastic imitation gemstone with a brass casting plated in 12k gold. Camuto Group style number, “SJ-400189,” is a pair of flower earrings whereby each earring consists of seven plastic imitation gemstones and seven brass castings plated in 12k gold. Camuto Group style number, “SJ-400240,” is a pair of teardrop earrings whereby each earring consists of three plastic imitation gemstones and three brass castings plated in 12k gold. Camuto Group style number, “VJ-402355,” is a 30” base metal chain necklace plated in rhodium, a leaf pendant plated in rhodium with glass stones, and a shell pearl. Shell Pearls are made from the inner lining of oyster shells, also known as mother of pearl. This office is precluded from providing a classification number for style number VJ-402355 as there is a forthcoming issue before Headquarters to determine if mother of pearl falls under the category of semiprecious gemstones. Based on the information provided for each pair of earrings, you propose classification in subheading 7117.90.7500, Harmonized Tariff Schedule of the United States, (HTSUS). The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. EN VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, 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. Style number “SJ-400172” is composed of different components (base metals and plastic) and is considered a composite good. The brass hoops and castings plated in 12k gold enhance the design and create the overall visual aesthetic appeal to the earrings. This office is of the opinion that the size, volume, and bulk of the metals impart the essential character to the pair of earrings. Style numbers “SJ-400189” and “SJ-400240” are composed of different components (base metals and plastic) and are considered composite goods. The plastic imitation gemstones enhance the design and create the overall visual aesthetic appeal to both pairs of earrings. This office is of the opinion that the size, volume, and bulk of the plastic imitation gemstones impart the essential character to each pair of earrings. The applicable subheading for style number “SJ-400172,” will be 7117.19.9000, HTSUS, which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem. The applicable subheading for style numbers “SJ-400189” and “SJ-400240,” will be 7117.90.7500, 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 Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division