The tariff classification of a Crystal Art Jewelry Set from China.

NY L81303 December 22, 2004 CLA-2-71:RR:NC:SP:233 L81303 CATEGORY: Classification TARIFF NO.: 7117.90.5500; 7117.90.7500 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a Crystal Art Jewelry Set from China. Dear Mr. Maher: In your letter dated December 14, 2004, on behalf of Roseart Industries, you requested a tariff classification ruling. The submitted sample is identified as style 5653 Crystal Art Jewelry Set. It consists of one crystal choker, two crystal earrings, one crystal butterfly pin, one crystal pin, one crystal ring, one crystal necklace and three brush tip markers. The “crystals” are made of clear plastic. The markers are used to color the crystals. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Crystal Art Jewelry Set is a set for tariff classification purposes, with the essential character imparted by the jewelry. Your sample is being returned as requested. The applicable subheading for the Crystal Art Jewelry Set, if valued not over 20 cents per dozen pieces or parts in the set, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem. The applicable subheading for the Crystal Art Jewelry Set, if valued over 20 cents per dozen pieces or parts in the set, will be 7117.90.7500, HTS, 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. 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