&&This product is a pair of ladies earrings, style #R20-423535, which consist of three decorative shapes made up of a plastic resin that hang from the steel earring post. They are attached to each other by small steel loops. A clear plastic backing is provided for the earring.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 7117.90.00.00. This tariff classification number is correct.&&&&Legal Note 11 to Chapter 71 provides the definition of imitation jewellery, for the purposes of heading 71.17, as “the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.”&&&&Paragraph (a) of legal Note 9 to the Chapter defines “articles of jewellery” to mean “any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia)”.&&&&The pair of earrings conform to the definition of imitation jewellery set out in the legal Notes.&&&&As the earrings are comprised of two different materials, they are considered to be composite goods. The Explanatory Notes to GIR 3 (b) provides direction on the classification of composite goods based on essential character, stating “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.&&&&The plastic resin component comprises the majority of the earrings as a whole and contributes to the overall esthetics, imparting the essential character.&&