The tariff classification of gold and palladium plated base metal jewelry from New Zealand.

NY J86579 July 8, 2003 CLA-2-71:RR:NC:SP:233 J86579 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Mr. Stan Short Ariki New Zealand Limited 1250 Grand Avenue PMB178 Arroyo Grande, CA 93420 RE: The tariff classification of gold and palladium plated base metal jewelry from New Zealand. Dear Mr. Short: In your letter dated June 24, 2003, you requested a tariff classification ruling. The submitted samples consist of one necklace made of base metal plated in 22 karat gold with a pendant made of base metal and Black Lipped Mother of Pearl, and one pair of post earrings made of base metal plated with palladium (a derivative of platinum) incorporating a dangling base metal and Paua Shell ornament. The necklace and earrings are presented in hinged fabric covered jewel boxes. The applicable subheading for the gold and palladium plated base metal jewelry will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division