The tariff classification of a pair of earrings from China.

N290377 October 16, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 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 20, 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 60485535-5PJ is identified as the Napier “PE DBL Drop Post – Silver/Jet.” Each earring consists of 3 zinc castings plated in imitation antique silver; 1 surgical steel pin; 1 disc clutch; and 2 jet black, faceted, epoxy imitation gemstones. Company provided information in the aggregate indicates that the weight and cost of the base metal components significantly exceed that of the plastic imitation gemstones. 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 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 recognize that the zinc castings are neither common nor ordinary, and moreover the imitation antique silver plating increases not only the value of the base metal castings, but also highly ornaments the earrings. The top zinc castings plated in imitation antique silver have rope-like borders surrounding a singular jet black, faceted, plastic imitation gemstone and the bottom zinc castings plated in imitation antique silver have criss-cross designs in rope-like patterns, over a singular jet black, faceted, plastic imitation gemstone. The large size, volume and bulk of the jet black, faceted, plastic imitation gemstones, and the zinc casting plated in imitation antique silver with rope-like borders and criss-cross designs in rope-like patterns, all contribute to the aesthetics of the pair of earrings. Upon careful consideration of the totality of essential character factors, the weight and the cost of the base metal jewelry findings, and the overall contribution of the base metal jewelry findings to the aesthetic appeal of the earrings, it is our opinion that we have a pair of base metal earrings plated in imitation antique silver ornamented with plastic imitation gemstones. The applicable subheading for style number 60485535-5PJ, the Napier “PE DBL Drop Post – Silver/Jet,” 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