The tariff classification of a pair of earrings from China.

N284826 April 4, 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 March 27, 2017, you requested a tariff classification ruling. Illustrative literature and description were received. Style number 60470438-D60 is a pair of earrings identified as the Simply Vera Verawang, “PE Pearl/Mesh Drop – LT Hem/WHT Pearl.” Each earring consists of a brass hook wire plated in imitation LT Hematite, 3 zinc castings plated in imitation LT Hematite, and 1-9mm acrylic (plastic) imitation pearl. Company provided information in the aggregate indicates that weight and cost of the brass hook wire and zinc castings exceed that of the plastic imitation pearl. 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. 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 are composed of different components (base metals and plastic) and is considered a composite good. The Explanatory Notes 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 plated in imitation LT Hematite, with each earring having an acrylic pearl. The crown-like (mesh) zinc castings plated in imitation LT hematite weigh and cost more than the acrylic pearls and provide the structure and support onto which the acrylic pearls are set. Moreover, the crown-like zinc castings plated in imitation LT Hematite are neither common nor ordinary, and significantly contribute to the appearance of the earrings. Accordingly, the crown-like (mesh) ‘zinc castings’ impart the essential character to the pair of earrings, and as such the merchandise concerned is classified in subheading 7117.19 of the HTSUS. See New York ruling N282612 dated January 27, 2017. The applicable subheading for style number 60470438-D60 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