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

N034678 August 11, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7117.90.7500 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 set from China. Dear Ms. Wong: In your letter dated July 22, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. A sample and component breakdown have been submitted for a Jet Y Necklace Gift Set, style number PP 1068706. The set consists of a necklace with a base metal chain measuring 18 inches and with gold plating. The chain supports nine plastic faux gems of varied shapes and set in metal frames. A matching set of earrings repeats this design. General Rule of Interpretation 3(c) provides that where no single component imparts the essential character, the item is to be classified under the heading that occurs last in numerical order among those that equally merit consideration. The article, therefore, is classifiable in heading 7117.90, the provision that occurs last in numerical order. The applicable subheading for the necklace and earring set will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: 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