N037867 N0 Ruling Active

The tariff classification of Necklace Gift Set from China.

Issued September 19, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.90.7500

Headings: 7117

GRI rules applied: GRI 3(c)

Product description

A sample and description have been provided for a “Y” shape necklace gift set, style number PP 1075290. The necklace is composed of an 18 inch metal chain supporting fourteen cabochon-style plastic gems. The plastic stones give the necklace its defining “look”; however, you have advised that the metal component is considerably greater in value. General Rule of Interpretation 3(c) provides that where no single component imparts the essential character, the item is to be classified under the heading that occurs last in numerical order among those that equally merit consideration. The article, therefore, is classifiable in heading 7117.907500, the provision that occurs last in numerical order.

CBP rationale

The applicable subheading for Necklace Gift Set will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Other: Other: Other: Of plastics.

Full text

N037867 September 19, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Ms. Irina Parker Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of Necklace Gift Set from China. Dear Ms. Parker: In your letter dated August 28, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. A sample and description have been provided for a “Y” shape necklace gift set, style number PP 1075290. The necklace is composed of an 18 inch metal chain supporting fourteen cabochon-style plastic gems. The plastic stones give the necklace its defining “look”; however, you have advised that the metal component is considerably greater in value. General Rule of Interpretation 3(c) provides that where no single component imparts the essential character, the item is to be classified under the heading that occurs last in numerical order among those that equally merit consideration. The article, therefore, is classifiable in heading 7117.907500, the provision that occurs last in numerical order. The applicable subheading for Necklace Gift Set will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Other: 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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