The tariff classification of a bracelet from China.

N256010 September 5, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: TARIFF NO.: 7116.20.0580 Debra Dudzinski Customs Compliance Analyst Crimzon Rose, Inc. 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of a bracelet from China. Dear Ms. Dudzinski: In your letter dated July 31, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number 477865R1JL is identified as the Jennifer Lopez, “Gold Plated Triple Chain Bracelet.” The item consists of three, strands of horizontal, gold plated chain links affixed to two, vertical, gold plated flat crimp ends; and has fifteen crystal glass, diamond-like imitation gemstones, five on each strand. Attached to the crimp ends on one side are jump rings and small chain links, with a JLO Cubic Zirconia (CZ) logo tag, and attached to the crimp ends on the other side is a heart-shaped clasp. 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 gold plated triple chain 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 the gold plated triple chain bracelet, with CZ stone, 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.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division