N021414 N0 Ruling Active

The tariff classification of costume jewelry from China.

Issued January 9, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.90.7500

Headings: 7117

Product description

You have submitted samples of four necklaces. They are being returned as per your request. The first, Style Y10813, is primarily composed of plastic discs with base metal spacers. Style Y10806 is also primarily composed of plastic discs but with base metal chain links. Style Y10978 is primarily composed of plastic balls with base metal wire and spacers. The fourth, Style Y10915, is composed of plastic pearls with one glass ball and a base metal clasp. Based on the appearance of the four samples and your submitted value and weight breakdowns, the plastic of all four styles imparts the essential character.

CBP rationale

The applicable subheading for the four necklaces will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry, Other, Other, Of plastics”.

Full text

N021414 January 9, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Mr. Jeffrey Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of costume jewelry from China. Dear Mr. Victoria: In your letter dated December 28, 2007, you requested a tariff classification ruling. You have submitted samples of four necklaces. They are being returned as per your request. The first, Style Y10813, is primarily composed of plastic discs with base metal spacers. Style Y10806 is also primarily composed of plastic discs but with base metal chain links. Style Y10978 is primarily composed of plastic balls with base metal wire and spacers. The fourth, Style Y10915, is composed of plastic pearls with one glass ball and a base metal clasp. Based on the appearance of the four samples and your submitted value and weight breakdowns, the plastic of all four styles imparts the essential character. The applicable subheading for the four necklaces will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry, Other, Other, Of plastics”. The rate of duty will be free. 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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