The tariff classification of a pair of earrings from China.

N290451 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. We note by observation of the illustrative literature and sample that there are eight imitation antique gold plated castings, and not four as listed in the illustrative literature. For purposes of this ruling epoxy gemstones are considered to be of plastics. Style number 60485436-D99 is identified as the Napier “PE Drop Off Hoop – Gold/Pink Multi.” Each earring consists of 4 zinc castings plated in imitation antique gold; 1 surgical steel pin; 1 joint & catch plated in imitation gold; 1 faceted, rose colored, plastic imitation gemstone; 1 section of orange nylon thread wrap; 1 section of peony nylon thread wrap; and 2 sections of rose nylon thread wrap. Company provided information in the aggregate indicates that the weight and cost of the base metal components (6 – casted bands plated in antique imitation gold, 2 – casted mountings plated in imitation antique gold and 2 – casted joints @ catches plated in imitation gold) exceed that the plastic imitation gemstones and the nylon thread wraps. 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, plastic and nylon) 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 note that the weight and cost of the base metal components exceed that of the plastic imitation gemstones and thread wraps, while the cost of the plastic imitation gemstones and the thread wraps are appreciable when compared to each other. The imitation antique gold plating and imitation gold plating increases not only the value of the 6 – casted bands plated in antique imitation gold, 2 – casted mountings plated in imitation antique gold, and 2 – casted joints @ catches plated in imitation gold, but also highly ornaments the visible portion of the pair of earrings. As such, we find that the imitation antique gold plated bands, and the imitation antique gold plated castings and imitation gold plated joints & catches are not common nor ordinary. Although the rose-colored plastic imitation gemstones are highly visible and add style to the earrings too, it is the visible portion of the imitation antique gold plated bands segmenting the wrapped nylon of the earrings and the visible portion of the imitation antique gold plated castings and the visible portion of the imitation gold plated joints & catches that provide the overall aesthetics to this pair of earrings. It is the cumulation of essential character factors, such as the weight and cost of the base metal components, and the number of visible base metal jewelry findings such as the gold bands, the mountings and the joint @ catches that imparts the essential character to this pair of earrings as imitation jewelry of base metal further ornamented by plastic imitation gemstones. The applicable subheading for style number 60485436-D99, the Napier “PE Drop Off Hoop – Gold/Pink Multi,” 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