The tariff classification of a jewelry finding from China.

N257077 October 9, 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 jewelry finding from China. Dear Ms. Vornicu: In your letter dated August 31, 2014 and received in this office on September 10, 2014, you requested a tariff classification ruling. The sample you provided was for article 34721004 (also referenced as 34775098), the subject of two styles of pendants, one of which, was ruled upon in New York ruling N257076. The sample submitted with this ruling is not described in this ruling request, and will be returned to you. Nevertheless, this office will issue a ruling based upon the description and illustrative literature provided. Cousin®, article KHP14732-COL, is described as the “1pc Metal/Acrylic Round Dome Coin Accent,” in which a customer can add a frame to obtain an accent pendant. The article consist of a base metal zinc plate onto which a cabochon-like, red acrylic dome 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 article indicates that the cabochon-like imitation gemstone covers almost the entire metal plate, leaving only a bezel-like rim exposed around the perimeter of the article. The applicable subheading for the “1pc Metal/Acrylic Round Dome Coin Accent,” 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