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N025788 N0 Ruling Active

    The tariff classification of the "Sterling Silver Abalone Earrings" from China.

Issued April 14, 2008 by U.S. Customs and Border Protection.

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N0 N025788 (April 14, 2008)

Tariff classification

HTS codes: 7113.11.5000

Headings: 7113

Product description

This letter replaces N006825 in which there was a clerical error. A corrected ruling appears below. The item at issue is The Sterling Silver Earrings (PP 365737) which are made of sterling silver with an abalone stone. They are valued at $3.02 per pair.

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

N025788 April 14, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7113.11.5000 Ms. Michelle Wong Avon Products Incorporated 1251 Avenue of the Americas New York, NY 10020-1196 RE:     The tariff classification of the "Sterling Silver Abalone Earrings" from China. Dear Ms. Wong:      In your letter dated April 8, 2008, you requested a tariff classification ruling. This letter replaces N006825 in which there was a clerical error. A corrected ruling appears below.    The item at issue is The Sterling Silver Earrings (PP 365737) which are made of sterling silver with an abalone stone. They are valued at $3.02 per pair.      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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