The tariff classification of “Two Tone Baguette Cross in Keepsake Box” from China.

NY H86721 January 14, 2002 CLA-2-71:RR:NC:SP:233 H86721 CATEGORY: Classification TARIFF NO.: 7116.20.0500; 6810.99.0000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of “Two Tone Baguette Cross in Keepsake Box” from China. Dear Ms. Wierbicki: In your letter dated January 9, 2002, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The submitted sample, “Two Tone Baguette Cross in Keepsake Box” PP235832, is a young girl’s necklace imported, ready for retail sale, in a box constructed of natural stone based resin material. The necklace consists of a gold plated brass chain from which is suspended a cross pendant measuring approximately ¾” high that is constructed from four tapered baguette shaped Cubic Zirconium (“CZ”) stones. The stones measure approximately 5mm in length by 3mm at the widest point and are set into a base metal casting in the shape of a cross. The chain measures approximately 18” long, incorporating a spring ring closure and an approximately 3” long “tail” chain. The box, and its detachable lid, are round in shape and predominantly painted powder blue in color. The interior of the box is unlined and non-compartmentalized; its exterior features raised depictions, colored white, of flowers, as well as the depiction of a young girl centered on the top of the lid. You indicate that the box is composed of polyresin material consisting of a natural crushed limestone agglomerated with plastics resin, in proportions of approximately 50% each. We note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith. It is the bag or container itself which must be specially shaped or fitted to contain a specific set of articles. We do not regard the sample keepsake box as one that is specially shaped or internally fitted to accommodate the necklace. Nor do we regard the keepsake box of a kind normally sold with necklaces. Accordingly, we find that GRI 5(a) does not operate to make the keepsake box classifiable with its jewelry contents. Therefore, each individual component is separately classifiable. Your sample is being returned as requested. The applicable subheading for the necklace will be 7116.20.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece.” The rate of duty will be 3.3% ad valorem. The applicable subheading for the box will be 6810.99.0000, HTS, which provides for “Articles of cement, of concrete or of artificial stone…: Other articles: Other.” The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division