The tariff classification of a pair of earrings from China.

N298034 June 25, 2018 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Dionisia Melman Customs Compliance and Logistic 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 June 19, 2018, you requested a tariff classification ruling. Description and illustrative literature were provided. For the purpose of this ruling epoxy is considered plastic. Style number 60506371-5PJ is identified as the Simply Vera Verawang “PE Halo Tear Drop – Pot Black/Jet.” Each earring consists of 1-eurowire (lever back) plated in imitation hematite; 1-2*10*17.5mm, pot black, zinc casting; 1-4.5*18.5*25.5mm, pot black, zinc casting; 4-1.4mm round-faceted, jet, diamond-like glass stones; 22-2mm round-faceted, jet, diamond-like glass stones; 1-2.2mm round-faceted, jet, diamond-like glass stone; and 1-11*16mm teardrop-faceted, jet, epoxy resin stone. The 22 round-faceted, jet, glass stones are channel set with a majority of the stones encircling the large-size teardrop-faceted, jet, epoxy resin stone. Company provided information in the aggregate indicates that the weight and cost of the base metal components (eurowires and zinc castings) significantly exceeds that of the glass imitation gemstones and plastic imitation gemstones, while the weight and cost of the plastic imitation gemstones significantly exceed that of the glass imitation gemstones. However, we observe that the weight and cost of the base metal componets include that of the eurowires, which are mostly unseen and are considered functional jewelry findings having minimal decorative value, and as such an adjustment must be taken into account, reducing the base metal weight and cost factors. We note, with the removal of the eurowires from the weight and cost factors for the base metal components that the plastic imitation gemstones are now appreciable, both in weight and cost, to the zinc castings. 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, glass 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 zinc castings are neither common nor ordinary, and moreover the pot black plating/coloring increases not only the value of the base metal castings, but also accents the pair of earrings. Although the pot black zinc castings contribute to the overall design of the earrings, they are largely unseen due to the setting of the channel set glass imitation gemstones and the teardrop plastic imitation gemstones, and therefore do not impart the essential character to the pair of earrings. Further observation of the earrings indicates that the large quantity of diamond-like glass imitation gemstones are set as a backdrop to the large size, volume and bulk of the plastic imitation gemstones. Taking into account the increased weight and cost of the plastic imitation gemstones as compared to the glass imitation gemstones, and the large size, volume and bulk of the plastic imitation gemstones, it is our opinion that the plastic imitation gemstones impart the essential character to the pair of earrings. The applicable subheading for style number 60506371-5PJ, the Simply Vera Verawang “PE Halo Tear Drop – Pot Black/Jet,” 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 the 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