The tariff classification of scarf ring from China.

N103795 May 5, 2010 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Ken Skillman Director Customs Compliance & Logistics Management Mornington Corporation 3310 Evonvale Glenn Cumming, GA 30041 RE: The tariff classification of scarf ring from China. Dear Mr. Skillman: In your letter dated April 30, 2010, you requested a tariff classification ruling. The item is described as an aluminum scarf ring that is used to hold and position a scarf while worn around the neck. The item is gold colored from a plating process. Specified dimension of the ring is 18mm in diameter, with the diameter of the wire forming the ring 1.9mm. Legal Note 11 to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings pendants, pins, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents. We find that the base metal, gold colored scarf ring, falls within the meaning of imitation jewelry classifiable at Subheading 7117.19.9000, HTSUS. The applicable subheading for the base metal scarf ring, 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. 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