The tariff classification of multiple-use neck pendant/ornament/brooch from China.

N080497 November 13, 2009 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of multiple-use neck pendant/ornament/brooch from China. Dear Ms. Purcell: In your letter dated September 23, 2009, you requested a tariff classification ruling. The samples will be retained by this office. Samples have been submitted of item number H164736, a set of four, 4-in-1 holiday ornaments, magnets, neck pendants and brooches. Each part of the set includes a stone figure [55% stone, 45% resin] of a Santa with child, a Santa in sled, an angel and a snowman. Each of these figures features an embedded magnet. Two necklace chains are included, with disc attached; one in silver plating and one in 24 carat gold plating; four extra circular magnets to create brooches and two silver plated discs with ribbons to create hanging ornaments. All items will be packaged in one box and sold together. The angel and snowman pendants or brooches are generic and not linked to a festive occasion regardless of use, and are classified as imitation jewelry of Harmonized Tariff Schedule (HTS) heading 7117. In applying Russ Berrie, Inc. v U.S, the Santa with Child and the Santa in Sled are festive motifs but are not classifiable as festive when used as jewelry, in this instance, the pendants and brooches are classified as imitation jewelry of HTS heading 7117. The applicable subheading for the four-in-one set, item number H164736, will be 7117.90.9000, 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%. 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