The tariff classification of a birthstone gift set from China.

N053118 March 25, 2009 CLA-2-71:OT:RR:NC:N2:233 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Ms. Zoey Yang Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a birthstone gift set from China. Dear Ms. Yang: In your letter dated February 23, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Item number 1090914 a birthstone (gemstone) gift set consisting of a necklace, earrings and ring. The necklace is comprised of a gold color base metal chain with a plastic gemstone pendant set in gold-colored base metal. Each earring is composed of a plastic gemstone in a gold color base metal setting. The ring is of gold color base metal design with a plastic gemstone in gold color base metal setting. It is stated that the base metal costs $0.44 and the plastic gemstone $0.14. You state in your letter that you believe the essential character of the three piece birthstone gift set should be imparted by the plastic gemstone due to its design and interest, and should be classified as Harmonized Tariff Schedule of the United States (HTSUS) 7117.90.7500 with a duty rate of free. Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1, HTSUS, provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, HTSUS, and if the headings or notes do not require otherwise, the remaining GRIs 2 through 6, HTSUS, may be applied. We do not agree with your suggested classification of 7117.90.7500, HTSUS, as the subject merchandise is considered “imitation jewelry of base metal” and classified according to the setting, in accordance with GRI 1, HTSUS. See HQ 964475 dated May 7, 2001, HQ 961396 dated August 24, 1998, and HQ 557493 dated November 6, 1993, and HQ 088126 dated January 10, 1991. The applicable subheading for the birthstone gift set 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% 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division