The tariff classification of a costume jewelry ladies bracelet, a product of Korea.

PD F82476 February 4, 2000 CLA-2-71:S:N:N:D06:PF CATEGORY: Classification TARIFF NO.:7117.19.9000 Mr. Alan Woodruff, Import Compliance Analyst NY & C0 Lerner New York, A Div. of The Limited, Inc. 460 West 33rd Street New York, NY 100017 RE: The tariff classification of a costume jewelry ladies bracelet, a product of Korea. Dear Mr. Woodruff: In your letter dated January 31, 2000 you requested a tariff classification ruling. Your submitted sample is a bracelet, product code 3978, called metal, according to literature you have attached. You state it is composed of 50% tin and 50% plastic. It strongly resembles silver in color and weight. Cursory examination by this office indicates that the stated tin is not in the form of plating. The links are of a type called “euro ball”. The back of the retail hanging display card is marked made in Korea. It is this office’s opinion that the essential character of this bracelet is imparted by the metal. Accordingly the applicable subheading for this bracelet will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), 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%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, David Ballard Area Port Director Champlain, NY