U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a necklace and bracelets from China.
NY E87008 September 9, 1999 CLA-2-71:RR:NC:SP:233 E87008 CATEGORY: Classification TARIFF NO.: Ms. Bernice Rudd Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a necklace and bracelets from China. Dear Ms. Rudd: In your letter dated September 3, 1999, you requested a tariff classification ruling. The submitted sample, the “Petite Miss Bridal Necklace and Bracelets,” is comprised of one necklace made of four intertwined strands of plastic imitation pearls, and three plastic imitation pearl bracelets, all blister packed on a header card. Your sample is being returned as requested. The applicable subheading for the necklace and bracelets, if valued not over 20 cents per dozen pieces, or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other. The rate of duty will be 7.2% ad valorem. If valued over 20 cents per dozen pieces or parts, the applicable subheading will be 7117.90.7500, HTS, 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. 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.