N021977 N0 Ruling Active

The tariff classification of ladies’ earrings from China.

Issued January 29, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7113.11.5000

Headings: 7113

Product description

Style number 159707 is a ladies’ cluster earring. Each earring consists of clusters of eight red aventurine and five acrylic beads linked together with plated white metal. The earrings attach by means of a brass hoop and a post made of sterling silver. You have submitted a cost breakdown with the sample.

CBP rationale

The applicable subheading for the earrings will be 7113.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with precious metal: Other: Other.

Full text

N021977 January 29, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7113.11.5000 Mr. Joseph Hoffacker Barthco International, Inc. 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of ladies’ earrings from China. Dear Mr. Hoffacker: In your letter dated January 14, 2008, on behalf of Ann Taylor Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style number 159707 is a ladies’ cluster earring. Each earring consists of clusters of eight red aventurine and five acrylic beads linked together with plated white metal. The earrings attach by means of a brass hoop and a post made of sterling silver. You have submitted a cost breakdown with the sample. The applicable subheading for the earrings will be 7113.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with precious metal: Other: Other.” The rate of duty will be 5% 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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