N010660 N0 Ruling Active

The tariff classification of Costume Jewelry Making Kits from Austria, Brazil, China and India.

Issued May 9, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.19.9000

Headings: 7117

Product description

The Costume Jewelry Making Kit consists of round and bicone crystal jewelry, copper beads, toggle clasp, rings, chain and a 9” beading wire. The crystal components are produced in Austria. Metal components will be produced in China, Brazil and the United States. You indicate that these items will be assembled and packaged in a plastic zip-lock pouch In India. The instructions for making necklaces or bracelets will be printed on an 8-page insert. Your request suggested correct classification fell under HTS Chapter 95. However, the kit is deemed too sophisticated to be classified under Chapter 95 as a toy.

CBP rationale

The applicable subheading for the Jewelry Making Kit will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other”.

Full text

N010660 May 9, 2007 CLA-2-71:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Mary Zurovec J.F. Moran Co., Inc. 15311 Vantage Parkway West Suite 197 Houston, TX 77032 RE: The tariff classification of Costume Jewelry Making Kits from Austria, Brazil, China and India. Dear Ms. Zurovec: In your letter dated April 30, 2007 on behalf of Touchstone Crystal you requested a tariff classification ruling. The Costume Jewelry Making Kit consists of round and bicone crystal jewelry, copper beads, toggle clasp, rings, chain and a 9” beading wire. The crystal components are produced in Austria. Metal components will be produced in China, Brazil and the United States. You indicate that these items will be assembled and packaged in a plastic zip-lock pouch In India. The instructions for making necklaces or bracelets will be printed on an 8-page insert. Your request suggested correct classification fell under HTS Chapter 95. However, the kit is deemed too sophisticated to be classified under Chapter 95 as a toy. The applicable subheading for the Jewelry Making Kit will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other”. The rate of duty will be 11.0% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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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