The tariff classification of a pendant from China.

N173442 July 22, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7113.11.5080 Darren Yokopenic Senior Manager Import Compliance, LCB HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a pendant from China. Dear Mr. Yokopenic: In your letter dated June 22, 201, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. HSN item number 30041 is a circular sterling silver pendant, plated in 14k gold, with a Lira coin affixed to the center of the pendant. The item has an attached bail ready to accept a chain. This item will be worn as a necklace that has a dangling pendant. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs for heading 7118 state in pertinent part that the heading does not cover coins mounted in brooches, tie-pins or other objects of personal adornment (heading 7113 or 7117). The ENs to heading 7113 state in pertinent part that the heading covers articles of jewelry as defined by Note 9 to Chapter 71, wholly or partly of precious metal or metal clad with precious. As the pendant is composed in part of sterling silver plated in gold and the plated sterling silver is of significant ornamental adornment, the jewelry piece is classified in heading 7113, HTSUS. The applicable subheading for the gold plated sterling silver pendant, with Liar coin, 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 of 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 other 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