The tariff classification of a pendant from China.

N257072 September 26, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Alina Vornicu Cousin Corporation of America 12333 Enterprise Boulevard Largo, FL 33773 RE: The tariff classification of a pendant from China. Dear Ms. Vornicu: In your letter dated August 31, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Cousin®, article 34775164, is described as a round druzy plate, in which a customer can add a frame to obtain an accent pendant. The article consist of a base metal plate onto which an aqua color, acrylic druzy imitation gemstone is affixed. The metal plate is ordinary and common, and not embellished, and has a hole at the top center for the accepting of a chord, string or chain. Observation of the item indicates that the druzy imitation gemstone covers almost the entire metal plate, leaving only a bezel-like rim exposed around the perimeter of the article. No material breakdown was provided. The applicable subheading for the druzy pendant will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: 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 Neil H. Levy at E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division