The tariff classification of ladies’ earrings from China.

N021976 January 29, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7113.11.5000 Mr. Joseph Hoffacker Barthco International, Inc. 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of ladies’ earrings from China. Dear Mr. Hoffacker: In your letter dated January 14, 2008, on behalf of Ann Taylor, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style number 159613 is a ladies’ beaded earring. Each earring consists of two faceted plastic resin components linked together with plated white metal and a post made of sterling silver. You have submitted a cost breakdown with the sample. The applicable subheading for the earrings will be 7113.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with precious metal: Other: Other.” The rate of duty will be 5% 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 http://www.usitc.gov/tata/hts/. 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