The tariff classification of base metal earrings with a red plastic heart from China.

N308885 February 5, 2020 CLA-2-71:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Vanessa Bracero The Jewelry Group, Inc. 1411 Broadway New York, New York 10018 RE: The tariff classification of base metal earrings with a red plastic heart from China. Dear Ms. Bracero: In your letter dated January 10, 2020, on behalf of The Jewelry Group, you requested a tariff classification ruling. Samples and descriptive literature were received. Style number A9103A is identified as “PE HEART LINEAR-GLD/RED.” It is comprised of a pair of dangling earrings, each with a red heart. The earring components include a metal pin, 1mm cable chain 1.5” cut, u-shaped wire, metal casting with plastic red heart casting on the front. Each earring measures approximately 2 inches long. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” The earrings, are a composite good of base metal and plastic. Due to the relatively even bulk and visual appeal of the base metal and plastic, no material can be singled out as providing the essential character. The applicable subheading for imitation jewelry of base metal is 7117.19.9000, HTSUS, and the applicable subheading for imitation jewelry of plastic is 7117.90.7500, HTSUS. Because imitation jewelry of base metal and imitation jewelry of plastic are both classified in the same heading, GRI 6 is implicated at the subheading level. Consequently, the subheading of imitation jewelry of plastic is last in the subheadings of the HTSUS. The applicable subheading for the earrings, style number A9103A will be 7117.90.7500, 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division