The tariff classification of a Sterling Silver Ear Cuff Set from China.

NY J89386 October 22, 2003 CLA-2-71:RR:NC:SP:233 J89386 CATEGORY: Classification TARIFF NO.: 7113.11.2000 Mr. Danny Gabriel Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a Sterling Silver Ear Cuff Set from China. Dear Mr. Gabriel: In your letter dated September 23, 2003, you requested a tariff classification ruling. The submitted sample is a Sterling Silver Ear Cuff Set, PP# 268195. The set is composed of the following items: One sterling silver ear cuff earring valued at $1.55 One sterling silver ear stud valued at $.35 The total cost of the Sterling Silver Ear Cuff Set is $1.90. You believe that the sterling silver ear cuff imparts the essential character based on the overall design of the earrings and suggest classification under 7113.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other: Other.” dutiable at 5% ad valorem. Since the earrings are a pair and sold together, the value for the pair at $1.90 is determining. A pair of earrings is considered two pieces for Customs purposes. Thus, the value is under $18 per dozen pieces or parts. Your sample is being returned as requested. The applicable subheading for the Sterling Silver Ear Cuff Set will be 7113.11.2000, HTS, which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other: Valued not over $18 per dozen pieces or parts.” The rate of duty will be 13.5% ad valorem. 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