The tariff classification of a pair of earrings from China.

N288364 August 11, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Dionisia Melman Customs Compliance and Logistics Manager The Jewelry Group Division of Nine West Holdings 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 July 14, 2017, you requested a tariff classification ruling. Illustrative literature was provided. Style number A9802 is identified as the Simply Vera Verawang “Earring Plastic Pearl.” Each studded earring consists of 1-18mm zinc casting plated in imitation hematite and 1-14mm plastic imitation pearl. 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 metal 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. We recognize that the base metal castings are not common or ordinary, and moreover the imitation hematite plating increases not only the value of the base metal castings, but also highly ornaments eight side-surface areas and eight top-surface areas, symmetrically patterning the castings, which are visible to one’s eye. Nevertheless, the castings are set back far from the protruding plastic imitation pearl of each earring, and more importantly, we cannot dismiss the size, volume and bulk of plastic imitation pearls which completely fill the visual inner circumference of the earrings’ castings, resulting in one’s eye to be fixated on the plastic imitation pearls over that of the plated castings. Accordingly, the essential character of this earrings is imparted by the plastic imitation pearls. The applicable subheading for style number A9802, the Simply Vera Verawang “Earring Plastic Pearl,” 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 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