CLA-2-71:OT:RR:NC:N4:433
Dionisia Melman
Customs Compliance Manager
The Jewelry Group
1411 Broadway
New York, NY 11507
RE: The tariff classification of a pair of earrings from China.
Dear Ms. Melman:
In your letter dated January 5, 2017, you requested a tariff classification ruling. Illustrative literature and description were received.
Style number 60453348-887, is a pair of eurowire (leverback) drop earrings. Each earring consists of a plated base metal eurowire; 14.2 mm by 4 mm, round bezel zinc casting; and one round epoxy resin (plastic) cabochon. The base metal is made from a zinc alloy. The cabochon is covered in an enamel paint colored in coral. Company provided information indicates that weight and cost of the zinc alloy casting exceeds that of the plastic cabochon.
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 (base metal 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.
Although the round bezel zinc alloy casting weighs more and costs more than the plastic cabochon, without even factoring in the cost of the plating to the zinc alloy casting, we cannot dismiss the visual impact of the large surface area of the coral colored cabochon. The round bezel zinc casting is not the center visual of the earrings, nor does the casting permeate throughout the decorative appearance of the earrings. It is the coral colored cabochon that one’s eye is affixed to. Accordingly, the plastic cabochon imparts the essential character to the good.
The applicable subheading for style number 60453348-887 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