The tariff classification of a pair of earrings from China.

N282612 January 27, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Dionisia Melman Customs Compliance Manager The Jewelry Group 1411 Broadway, 3rd Floor New York, NY 10018 RE: The tariff classification of a pair of earrings from China. Dear Ms. Melman: In your letter dated January 17, 2017, you requested a tariff classification ruling. Illustrative literature and description were received. Style number 60446066-V30, is a pair of hook drop earrings. Each earring consists of a brass hook colored in hematite; teardrop shaped, zinc alloy casting colored in hematite; and 21 glass stones colored in black. The brass hook and zinc alloy casting are both base metals. The pair of earrings feature 21, black glass diamond-like gemstones set within a zinc alloy casting colored in hematite. Company provided information indicates for the pair of earrings that the weight and cost of the base metals (brass hooks and zinc alloy castings) exceeds that of the 42 glass stones colored in black. 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 item referenced above. The pair of earrings is composed of different components (i.e., base metals and glass) and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “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. Upon careful consideration of the totality of essential character factors, one finds that we have a pair of base metal earrings, colored in hematite, ornamented with black glass diamond-like gemstones. The teardrop shaped zinc alloy castings: weigh and cost more than the black glass diamond-like gemstones, provide the structure and support for the black glass diamond-like gemstones, and visibly contribute to the appearance of the earrings, and as such the teardrop shaped zinc alloy castings, colored in hematite, are neither common nor ordinary. Accordingly, the earrings are classified as imitation jewelry of base metal in subheading 7117.19, HTSUS. The applicable subheading for style number 60446066-V30, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (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. 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 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division