The tariff classification of bracelet from China.

N109595 June 18, 2010 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7113.11.5080 Leslie Zoe Grillo Customs and Trade Analyst QVC 1200 Wilson Drive West Chester, PA 19382 RE: The tariff classification of bracelet from China. Dear Ms. Grillo: In your letter dated June 9, 2010, you requested a tariff classification ruling. Item J151608 (part number 1312) is described as a sky blue navy leather bracelet that incorporates two silver bands and two cultured pearls. Each silver band has affixed a cultured pearl, which is set at opposite ends of the bracelet. Composition of this item indicates the following percentages by total make up of the piece: 90% genuine leather, 5% silver and 5% cultured freshwater pearls. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Further provided, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the system. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The ENs to Chapter 71, Heading 7116, HTSUS, provides in pertinent part: that the heading covers all articles (other than those excluded by notes 2 (B) and 3 to this Chapter), wholly of natural or cultured pearls, precious and semi-precious stones, or consisting partly of natural or cultured pearls or precious and semi-precious stones, but not constituting precious metals or metal clad with precious metals, except as minor constituents. See Note 2 (a) to Chapter 71 directing classification of articles of jewelry to 7113, HTSUS, when the precious metal or metal clad with precious metal constitutes more than minor constituents. Review of the photograph for the necklace indicates that the two ornate silver bands, each of which are affixed to a cultured pearl, at opposite ends of the bracelet, are more than minor constituents. Accordingly classification falls to Heading 7113, HTSUS. The applicable subheading for the leather bracelet composed of silver bands and cultured pearls, will be 7113.11.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry and parts thereof, of precious metal or metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with precious metal: Other; Other; Other.” The rate of duty will be 5% 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