The tariff classification of a bracelet from China.

N300710 October 10, 2018 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7116.20.0500 George Fugger MBI, Inc. 47 Richards Avenue Norwalk, CT 06857 RE: The tariff classification of a bracelet from China. Dear Mr. Fugger: In your letter dated September 20, 2018, you requested a tariff classification ruling. Illustrative literature and an item description are provided. Series number 5351, is identified as the “Shimmering Splendor Tennis Bracelet.” The bracelet is made of brass, plated in rhodium, and contains 49 Cubic Zirconia (CZ) stones in varying sizes of 3, 3.5, 4.0, 4.5, and 5.0MMs that are set onto a box chain. In consideration of the “Shimmering Splendor Tennis Bracelet” illustrative literature and description provided, you are inclined to classify the item in subheading 7116.20.0500 of the Harmonized Tariff Schedule of the United States (HTSUS). The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. The Explanatory Note (EN) to the HTSUS, Chapter 71, heading 7116, states 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 partly 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). It is the opinion of this office that the “Shimmering Splendor Tennis Bracelet” consisting of Cubic Zirconia, a semi-precious gemstone, falls within the construct of EN 7116, HTSUS. The applicable subheading for the “Shimmering Splendor Tennis Bracelet” containing Cubic Zirconia gemstones will be 7116.20.0500, 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:.” 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 the World Wide Web at https://hts.usitc.gov/current. 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 Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division