The tariff classification of jewelry from Germany.

NY K89501 September 16, 2004 CLA-2-71:RR:NC:SP:233 K89501 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 7116.20.1500; 7113.19.5000 Ms. Sherri Cohen Universal Watch Co., Inc. 5016 Schuster Street Las Vegas, NV 89118 RE: The tariff classification of jewelry from Germany. Dear Ms. Cohen: In your letter dated August 31, 2004, you requested a tariff classification ruling. The items to be imported are the Boccia titanium jewelry line and the TeNo jewelry line. You have enclosed samples of the following items: Boccia 0320-05 – Polished titanium bracelet with enamel inlay 0714-03 – Titanium cross set with .14ct diamonds 0107-01 – Titanium and 14kt yellow gold ring 0101-13 – Titanium ring set with .045ct diamonds 0505-10 – Titanium hoop earrings wet with .20ct diamonds TeNo 062.1300.d31 – Steel ring set in center with 18kt gold and edged with black ceramic 069.03p03 – Steel ring set with .30ct diamonds 069.0336SP – Steel ring tension set with .20ct pink sapphire 044.02P06.D15 – Steel pendant set in center with black ceramic and surrounded by 24 diamonds 048.3000.D21 – Steel cross set with 18kt gold Your samples are being returned as requested. The applicable subheading for the polished titanium bracelet with enamel inlay (item 1) 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. The applicable subheading for the titanium cross set with .14ct diamonds (item 2), the titanium ring set with .045ct diamonds (item 4), the titanium hoop earrings set with .20ct diamonds (item 5), the steel ring set with .30ct diamonds (item 7), the steel ring tension set with .20ct pink sapphire (item 8), and the steel pendant wet in center with black ceramic and surrounded by 24 diamonds (item 9) will be 7116.20.1500, HTS, which provides for “Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Other.” The rate of duty will be 6.5% ad valorem. The applicable subheading for the titanium and 14kt yellow gold ring (item 3), the steel ring set in center with 18kt gold and edged with black ceramic (item 6), and the steel cross set with 18kt gold (item 10) will be 7113.19.5000, HTS, which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal…Other.” The rate of duty will be 5.5% 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