The tariff classification of a necklace and earring gift set from China.

N034675 August 11, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7116.20.0500; 4202.92.9026 Ms. Michelle Wong Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a necklace and earring gift set from China. Dear Ms. Wong: In your letter dated July 22, 2008, you requested a tariff classification ruling. The submitted sample will be returned, as requested. A sample and description have been provided for Three Piece Necklace Pendant and Earring Gift Set, PP 373231. The gift set includes a textile jewelry roll for storage. The necklace is composed of eight faceted cubic zirconium synthetic gems, twelve plastic beads and an 18 inch double strand chain made of base metal. The earrings, likewise, feature two cubic zirconium gems, eight plastic beads and a base metal hook. On your component breakdown you indicate that each jewelry article is valued at less than $40.00. The bi-fold jewelry roll is designed for the safe transport and protection of earrings, necklaces, rings and other jewelry. The item is constructed with an exterior and interior surface of man-made fiber textile materials. The interior of the roll contains zippered compartments and pockets, as well as, a strip of material which is designed to hold rings, earrings and/or both. The jewelry roll secures with a snap closure.  It measures approximately 8.50” (W) x 4” (H) x 0.5” (D) when closed. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs) 1 through 6. The systematic detail of the HTS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied, taken in order. GRI 5(a) provides that containers specially shaped or fitted to contain specific articles, suitable for long-term use and entered with the articles, shall be classified with such articles when of a kind normally sold therewith. In addition, pursuant to GRI 5 (b), packing materials and packing containers are also classified with the goods. However, the provision does not apply if the packing material and packing containers are clearly suitable for repetitive use. GRI 5 (a) does not apply to the jewel roll because it is not specially shaped or fitted to contain the jewelry articles. The applicable subheading for the necklace and earrings will be 7116.20.0500, Harmonized Tariff Schedule of the United States (HTSUS), 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: Valued not over $40 per piece." The rate of duty will be 3.3% ad valorem. The applicable subheading for jewelry rolls will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “trunks, suitcases… jewelry boxes and similar containers, other, other, of man-made fibers.” The rate of duty will be 17.6 percent ad valorem. HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov 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