The tariff classification of earrings from China.

N025648 April 9, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7113.11.5000 Mr. Joseph Hoffacker Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of earrings from China. Dear Mr. Hoffacker: In your letter dated March 28, 2008, on behalf of Ann Taylor, Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested.  Style number 159798 is a ladies’ glass bead earring. Each earring consists of a faceted plastic resin component set in plated white metal and a post made of sterling silver. You have submitted a cost breakdown with the sample. The applicable subheading for the earring 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 other 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