United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K82169 - NY K82221 > NY K82173

Previous Ruling Next Ruling
NY K82173





January 6, 2004
CLA-2-71:RR:NC:SP:233 K82173

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.7500

Mr. John A. Schoenig
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of a necklace from China.

Dear Mr. Schoenig:

In your letter dated December 24, 2003, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling.

The item to be imported is Style No. MTRU2759, a necklace approximately 12 inches in length featuring a latch closure. The necklace consists of 312 strung white plastic beads (pearl-like in appearance) interspersed by several base metal settings which are embedded with round faceted glass stones and three additional white round plastic beads.

Your sample is being returned as requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The necklace is considered to be a composite good for tariff classification purposes. No single component imparts the essential character, so the composite good will be classified in accordance with GRI 3(c). In this composite good, the heading for the plastic beads appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: