The tariff classification of Rose Jewelry Holder with Freshwater Pearl Stud Earrings from China.

NY L88014 October 19, 2005 CLA-2-71:RR:NC:SP:233 L88014 CATEGORY: Classification TARIFF NO.: 7116.10.2500 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of Rose Jewelry Holder with Freshwater Pearl Stud Earrings from China. Dear Ms. De Silva: In your letter dated October 3, 2005, you requested a tariff classification ruling. The submitted sample, Rose Jewelry Holder with Freshwater Pearl Stud Earrings PP 297229, consists of a pair of genuine cultured freshwater pearl earrings, each with a brass post and backing. The pair of earrings is valued at less than $40, and will be imported packaged for retail sale in an earring box shaped in the form of an artificial red rose flower. The rose is comprised of a rigid rose-shaped hinged box covered with flocked man-made fiber material with polyester fabric leaves affixed to a paper wrapped plastic stem. The rose is lined with white satin, and a foam pad with two holes to hold the earrings is inserted into the rose. Your sample is being returned as requested. The Rose Jewelry Holder, when imported with the earrings, is classifiable with its contents pursuant to General Rule of Interpretation 5(a) which states: 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 articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character. The applicable subheading for the Rose Jewelry Holder with Freshwater Pearl Stud Earrings will be 7116.10.2500 , Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): Of natural or cultured pearls: Cultured.” The rate of duty will be 5.5% 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