The tariff classification of a bracelet from Thailand.

N253867 June 16, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7116.20.0580 Jennifer Illes Robert D. Gordon, LCB DBA Cali America Customs Broker 161 W. Victoria Street, Suite # 220 Long Beach, CA 90805 RE: The tariff classification of a bracelet from Thailand. Dear Ms. Illes: In your letter dated May, 23, 2014, on behalf of Los Angeles Gem & Jewelry Design, you requested a tariff classification ruling. No bill of materials was provided and only a partial material breakdown was furnished. Item # 534353 is the Silver Expressions by LArocks Silver-Plated Cubic Zirconia Cross & “Believe” Charm Bangle Bracelet. The bracelet is composed of silver-plated brass with a flash of palladium under plate, has an attached dangling cross charm with eleven Cubic Zirconia gemstones, and uses a loop and hook closure. The cross is composed from the same metal as the bracelet. Additionally, there is a second, round, hanging charm made from stainless steel with the inscription “believe” dangling from the bracelet. Legal Note 11 to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides that for the purposes of heading 7117, the expression “imitation jewelry” means articles of jewelry within the meaning of paragraph (a) of note 9 above (but not including buttons or other articles of heading 9606, or dress combs, hair slides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. See Legal Note 9 (a), HTSUS, for exemplars of articles of jewelry. In respect to the Silver Expressions by LArocks Silver-Plated Cubic Zirconia Cross & “Believe” Charm Bangle Bracelet, the merchandise concerned cannot be classified as imitation jewelry in heading 7117, HTSUS, as it contains 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 item number 534353, the Silver Expressions by LArocks Silver-Plated Cubic Zirconia Cross & “Believe” Charm Bangle Bracelet, 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 E-mail address: neil.levy@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division