The tariff classification of a hinged bangle from China.

N042256 October 23, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Mr. Joe Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a hinged bangle from China. Dear Mr. Hoffacker: In your letter dated October 17, 2008, on behalf of Ann Taylor, Inc., you requested a tariff classification ruling. You have submitted a sample of a hinged bangle, Style # 168151. The sample will be returned to you as requested. The bangle is made of a zinc casting with 188 glass stones. Noting the values of the components and the appearance of the bangle, neither the zinc casting nor the glass stones impart the essential character. 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 which occurs last in numerical order among those that merit equal consideration. The bangle, therefore, is classifiable in 7117.90.9000, the provision that occurs last. The applicable subheading for the hinged bangle will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other”. The rate of duty will be 11 percent 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