The tariff classification of jewelry from China.

N041964 October 23, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 7117.90.9000 Mr. Joseph Hoffacker Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 191121 RE: The tariff classification of jewelry from China. Dear Mr. Hoffacker: In your letter dated October 15, 2008, on behalf of Ann Taylor, Inc., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Samples have been submitted for five pieces of imitation jewelry. Style 168407, referred to as “Gumball with hammered link” is a necklace measuring 38 inches long. The item is composed of forty plated brass links interspersed with glass and plastic beads. Style 168155 is a pair of drop earrings with glass and plastic pearls. The earrings consist of the pearls attached to a plated brass hook. The subject earring is composed of different components and is considered a composite good. Regarding the essential character of the earring, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the glass component imparts the essential character to the good. Styles 168408 and 171074 are earrings composed of plastic and glass pearls attached to plated brass hooks. Style 172740 is a necklace composed of five metal wires decorated with glass stones, plastic pearls and white metal ornamentation. 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. These articles, therefore, are classifiable in heading 7117.90.9000, the provision that occurs last in numerical order. The applicable subheading for the necklace style number 168407 will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem. The applicable subheading for the necklace style number 172740 and earrings style numbers 168408, 168155 and 171074 will be 7117.19.9000, 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: Other.” The rate of duty will be 11% 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 Larry Mushinske at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division