The tariff classification of a pair of earrings from China.

N282986 February 7, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Dionisia Melman Customs Compliance Manager The Jewelry Group 1411 Broadway, 3rd Floor New York, NY 10018 RE: The tariff classification of a pair of earrings from China. Dear Ms. Melman: In your letter dated January 30, 2017, you requested a tariff classification ruling. Illustrative literature and description were received. Style number 60453348-887, is a pair of eurowire (leverback) drop earrings. Each earring consists of a plated base metal gold eurowire and a 14.2 mm by 4 mm, round bezel zinc casting. The base metal is made from a zinc alloy. The round bezel zinc casting has a hollow cavity on its backside. A photo indicates that the round bezel zinc casting has a shape of an imitation gemstone, known as a cabochon that is colored in a coral epoxy enamel paint. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Under GRI 1, HTSUS, the merchandise is classified as an article of imitation jewelry of base metal in heading 7117, HTSUS. The applicable subheading for style number 60453348-887, the drop earrings, 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division