CBP Ruling L89034 — The tariff classification of a necklace, anklet and earrings from China.

Tariff classification

Headings: 7117

Product description

The submitted sample is identified as a Three Piece Shell Illusion Giftset, PP 300860, comprised of a necklace, anklet and earrings. The necklace and anklet are strung on a clear plastic strand. The necklace and anklet feature genuine conch shells in three color variations that are held in place by metal crimp beads, base metal chain extenders and lobster clasp closures. The earrings feature a base metal hook backing and conch shells that match the necklace and anklet. We assume that each item is valued at over 20 cents per dozen pieces or parts. The conch shells, base metal and/or plastic strands used to construct the necklace, anklet and earrings in each case form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In each instance the conch shells impart the essential character to the good. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the necklace, anklet and earrings will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.

Full text

NY L89034 December 6, 2005 CLA-2-71:RR:NC:SP:233 L89034 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a necklace, anklet and earrings from China. Dear Ms. De Silva: In your letter dated November 28, 2005, you requested a tariff classification ruling. The submitted sample is identified as a Three Piece Shell Illusion Giftset, PP 300860, comprised of a necklace, anklet and earrings. The necklace and anklet are strung on a clear plastic strand. The necklace and anklet feature genuine conch shells in three color variations that are held in place by metal crimp beads, base metal chain extenders and lobster clasp closures. The earrings feature a base metal hook backing and conch shells that match the necklace and anklet. We assume that each item is valued at over 20 cents per dozen pieces or parts. The conch shells, base metal and/or plastic strands used to construct the necklace, anklet and earrings in each case form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In each instance the conch shells impart the essential character to the good. Your sample is being returned as requested. The applicable subheading for the necklace, anklet and earrings will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

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