The tariff classification of earrings made in China.

N306408 October 22, 2019 CLA-2-71:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 9903.88.15 Dionisia Melman The Jewelry Group 1411 Broadway, 3rd FL New York, NY 10018 RE: The tariff classification of earrings made in China. Dear Ms. Melman: In your letter dated September 25, 2019, you requested the tariff classification ruling of a pair of earrings. We received a sample, photos, and a bill of materials. The item, subject of this ruling, is item number 60536031-G03, herein “earrings”. Each earring is approximately 2.5” in length and features a square-cut plastic stone measuring approximately 0.5” x 0.75” from which hang a tassel of 12 thin metal chains. The tassel, held by a metal cap and suspended directly below the stone, measures approximately 2 ½ times the length of the stone. The bill of material indicates that each earring is composed of a zinc casting, a surgical steel post, a plastic disc backing, an epoxy stone, a brass cap and steel chains. The metal has been plated with imitation rhodium. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. 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. The earrings are composed of different components (metal and plastic) and is considered a composite good. Both the metal components and the plastic stone impart the visual appeal to the earrings. However, the metal weighs 14 times as much and costs almost 4 times as much as the plastic stone. Due to the metal’s size, weight and cost, the structure it provides and the overall visual appeal, it imparts the essential character to the earrings. The applicable subheading for the earrings will be 7117.19.9000, HTSUS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other.” The rate of duty will be 11% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7117.19.9000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7117.19.9000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division