The tariff classification of earrings from China.

N024040 March 3, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Mr. Joe Hoffacker Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of earrings from China. Dear Mr. Hoffacker: In your letter dated February 26, 2008, on behalf of Ann Taylor Inc., you requested a tariff classification ruling. You have submitted a sample of one of a pair of earrings, style number 159765. It will be returned to you as requested. The earring consists of a brass ring with approximately 30 acrylic beads. Based on the appearance and submitted component material breakdown, the acrylic beads impart the essential character of the earrings. The applicable subheading for the earrings will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry, Other, Of Plastics”. The rate of duty will be free. 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