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NY K82176




January 6, 2004
CLA-2-71:RR:NC:SP:233 K82176

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 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 a necklace, Style No. JCRU3157. The necklace measures approximately 17 inches in length and is constructed of base metal, abalone, plastic, resin and glass. The necklace features a latch closure. Embedded within the exterior surface of the necklace settings are various colored oval abalone inlays, round plastic beads, pear-shaped glue resin cabs, and round faceted glass stones.

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 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 oval abalone inlays and the round faceted glass stones appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the necklace 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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