The tariff classification of a ring and pendant necklace from China.

N301723 November 21, 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 ring and pendant necklace from China. Dear Mr. Fugger: In your letter dated November 12, 2018, you requested a tariff classification ruling. Illustrative literature and item descriptions were provided. MBI, Inc. item 5361, the “Pers Birthstone Swirl Ring” is a ring made of brass, plated in 18k gold in 14k color; contains 17 Cubic Zirconia (CZ) stones in varying sizes of 1.5mm to 6.5mms; and 12 Swarovski Crystals available in different birthstone colors. A personalization field on the inside of the ring allow for engraving of up to 10 characters in length. MBI, Inc. item 1638, the “Pearl Pendant – Diamond Cage” is a pendant made of brass, plated with 18k gold in 14k gold color, and contains 1 8mm cultured freshwater pearl surrounded in a “cage” type setting of 6 1mm diamonds. The pendant hangs from an 18-inch base metal cable chain. The pearl and diamond costs are relatively comparable to one another based on company provided information. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. The ENs to Chapter 71, heading 7116, state “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).” In the opinion of this office the “Pers Birthstone Swirl Ring” consisting of Cubic Zirconia, a synthetic diamond, falls within the construct of EN 7116, HTSUS. By application of General Rule of Interpretation (GRI) 1, the applicable subheading for the “Pers Birthstone Swirl Ring,” will be 7116.20.0500, 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. EN XII to GRI 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description, or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” This office finds the “Pearl Pendant – Diamond Cage” is not only a composite good composed of a pearl and diamonds, but also no essential character can be determined. Together, the pearl and diamonds create the visual appeal to the pendant and the cost of the components are relatively comparable to each other, therefore, they are determined to be of equal significance. By application of GRI 3(c), the applicable subheading for the “Pearl Pendant – Diamond Cage” will be 7116.20.0500, 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