The tariff classification of men’s bracelet, with an attached rock and charm from China.

N054795 April 8, 2009 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7116.20.0580 Sylvia Balev Logistics Department Marc Jacobs International 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of men’s bracelet, with an attached rock and charm from China. Dear Ms. Balev: In your letter dated March 13, 2009, you requested a tariff classification ruling. The sample you submitted is being returned. The sample that you submitted is described as a men’s bracelet, with attached rock and charm written R3. It is composed of a metal chain with an attached rock and circular brass pendant etched with the letter/number R3. The attached rock is a semi-precious stone of Jasper weighing 2 grams per piece. The pendant weighs 4 grams. Verification of the cost of the bracelet indicated a wholesale price of $35.00. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive, nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to Heading 7116, in pertinent part, covers articles consisting partly of precious and semi-precious stones, but not containing precious metals or metals clad with precious metal. As the men’s bracelet contains a semi-precious stone of Jasper, and is not composed of precious metals or metals clad with precious metal, the item is classified as an article of semi-precious stone. The applicable subheading for the men’s bracelet with Jasper stone will be 7116.20.0580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semi-precious stones (natural, synthetic or reconstructive): Articles of Jewelry: Valued not over $40 per piece: Other.” The rate of duty will be 3.3% 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division