N307058 N3 Ruling Active

The tariff classification of a leather necklace from China

Issued November 19, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.90.9000, 9903.88.15

Headings: 9903, 7117

Product description

The tariff classification of a leather necklace from China

CBP rationale

The applicable subheading for the leather necklace will be 7117.90.9000, 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: other.

Full text

N307058 November 19, 2019 CLA-2-71:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 7117.90.9000; 9903.88.15 Paul Goheen K & C Fashion Trading, Ltd. 54 Warwick Square London, England SW1V2AJ RE: The tariff classification of a leather necklace from China Dear Mr. Goheen: On October 28, 2019, you submitted a ruling request on item import SKU FG: CHSLST0073LE00, described as, a “genuine leather string necklace.” Images were provided in lieu of samples. The applicable subheading for the leather necklace will be 7117.90.9000, 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: other. The rate of duty will be 11% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7117.90.9000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7117.90.9000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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