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NY K82174




January 6, 2004
CLA-2-71:RR:NC:SP:233 K82174

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.9000

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 earrings and a bracelet 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 items to be imported are Styles JCRU3152 and JCRU3155, a pair of earrings and a bracelet, respectively. Style JCRU3152 is a pair of earrings constructed of base metal, glass, abalone, and plastic. Set on the earring post is a round faceted glass stone (green in color). Hanging further down from the earring post is an oval abalone inlay. In addition, hanging from the abalone inlay are round plastic bead accents (purple) surrounding a glass stone accent. Style JCRU3155 is a bracelet approximately 7 inches in length constructed of base metal, abalone, plastic, resin, and glass. It features a latch closure. Embedded within the base metal settings are various colored oval abalone inlays, round plastic beads (green), pear-shaped glue resin cabs (off-white and purple), and round faceted glass stones (green). The earrings are affixed to a plastic display card and will be imported and sold together with the bracelet as a gift set.

Your samples are 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 earrings and the bracelet are considered to be composite goods for tariff classification purposes. No single component imparts the essential character, so the composite goods will be classified in accordance with GRI 3(c). In these composite goods, the heading for abalone inlay and the round faceted glass stones, and in the case of the bracelet, the pear-shaped glue resin cabs, appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the earrings and the bracelet will be 7117.90.9000, 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: Other.” The rate of duty will be 11% ad valorem.

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,

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