The tariff classification of a pair of earrings from China.

N290368 October 6, 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 September 19, 2017, you requested a tariff classification ruling. Illustrative literature and a sample were provided. For purposes of this ruling epoxy gemstones are considered to be of plastics. Style number 60484091-368 is identified as the Simply Vera Verawang “PE Beaded Drop – LT Hem/Berry MLT.” Each earring consists of 1 brass leverback plated in imitation hematite; 1 pin plated in imitation hematite; 1-8*10mm faceted, burgundy, glass imitation gemstone; and 1-14*27mm faceted, burgundy, epoxy imitation gemstone. Company provided information in the aggregate indicates that the weight and cost of the plastic imitation gemstones exceed that of the glass imitation gemstones and base metal components (leverbacks and pins). We further note that the cost of the glass imitation gemstones, although less than the cost of the plastic imitation gemstones, remains appreciable when comparing the two types of imitation gemstones against each other. 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, glass and plastic) 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. We can dismiss the base metal components as imparting the essential character to the pair of earrings, as these components do not impart any of the visual appeal to the merchandise concerned. Taking into account the appreciable cost of the glass imitation gemstones stones against the plastic imitation gemstones, a visual observation of the pair of earrings is in order. We find that both the burgundy, glass imitation gemstones and the burgundy, plastic imitation gemstones provide the ornamentation to the pair of earrings, however, the large size and elongated volume of the plastic imitation gemstones overshadow the barrel-shaped glass imitation gemstones. Accordingly, it is our opinion that the elongated, plastic imitation gemstones impart the essential character to the pair of earrings. The applicable subheading for style number 60484091-368, the Simply Vera Verawang “PE Beaded Drop – LT Hem/Berry MLT,” 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