The tariff classification of a necklace from China.

N235617 December 12, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7116.20.0580 Emily Lam Logistics Department Marc Jacobs International 72 Spring Street, 3rd Floor New York, NY 10012 RE: The tariff classification of a necklace from China. Dear Ms. Lam: In your letter dated November 15, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style Number, M5131000, is described as a Marc by Marc Jacobs, Grand Guignol Necklace. The necklace is composed of metal functional and hybrid (functional as well as decorative) jewelry findings, and decorative plastic jewelry findings. The following base metal findings are: (1) one toggle ring & bar (2) two round bezels, (3) three square bezels, and (4) twenty zinc bezels. The following decorative plastic findings are: twenty-five epoxy transparent gemstones. The twenty five plastic gemstones consist of twenty, medium size round plastic gemstones that are faceted, two large size round plastic gemstones that are faceted, and three (non-faceted) trapezoid plastic gemstones. This item is plated in Argento (metallic silver). Inspection of the material data spreadsheet indicates that the total value of the metal components (not including the plating cost) is higher than the total value for the twenty-five plastic gemstones, the plating is of overall significant cost, and the one Cubic Zirconia (CZ) is of insignificant value. It is stated, although the CZ is not present in the sample piece that during mass production it will be added to the necklace. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, for Chapter 71, heading 7116 (Articles of natural or cultured pearls, precious and semi-precious stones (natural, synthetic or reconstructed)), state in pertinent part, this heading covers all articles (other than those excluded by Notes 2 (b) and 3 to this Chapter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting partially of natural or cultured pearls or precious or semi-precious stones, but not containing precious metals or metals clad with precious metal (except as minor constituents). Additionally, the ENs to heading 7117, Imitation jewelry, excludes articles of jewelry containing natural or cultured pearls, and precious and semi-precious stones. In respect to Style Number, M5131000, the Grand Guignol Necklace cannot be classified as imitation jewelry in heading 7117, as it will contain a CZ, simulated diamond. The synthetic (simulated) diamond is categorized under “precious” gemstones. Consequently, this item is classified as precious jewelry in subheading 7116.20 of the Harmonized Tariff Schedule. The applicable subheading for Style Number, M5131000, Grand Guignol Necklace, 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 semiprecious stones (natural, synthetic or reconstructed): 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, Thomas J. Russo Director National Commodity Specialist Division