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NY K83008




February 10, 2004
CLA-2-71:RR:NC:SP:233 K83008

CATEGORY: CLASSIFICATION

TARIFF NO.: 7116.20.0500; 7116.20.1500; 7117.19.9000

Mr. Arthur W. Bodek
Mr. William F. Marshall
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of jewelry articles shipped in their containers from China.

Dear Messrs. Bodek and Marshall:

In your letter dated February 2, 2004, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling.

The submitted samples are as follows:

Style number YJRU0043 is a brass ring. Set on the ring is a 25mm x 20mm cubic zirconium imitation gem. The essential character of the ring is imparted by the cubic zirconium. The ring will be shipped and imported inside a ring box embossed with the Juicy legend on the exterior. The box is constructed of paperboard with a latex saturated cellulose substrate and is specifically designed to contain the ring. The approximate dimensions of the box are: 1 ½ inches in length, 1 ½ inches in width, and 1 ½ inches in height. The exterior of the box is covered with an acrylic and latex coating and has a hinged lid with a brass closure. The interior of the box contains a polyurethane pad inside the lid on which the brand name, “Juicy Couture” along with the logo are embossed. Inside the bottom of the box is a terry cloth insert with a horizontal groove in order to hold the ring in place.

Style number YJRU0041 is a pair of earrings constructed of brass. On each earring is mounted a 10mm cubic zirconium imitation gem. The essential character of the earrings is imparted by the cubic zirconium. The earrings will be shipped and imported inside an earring box embossed with the Juicy Couture logo on the exterior. The box is of the same construction as the prior item and is designed to hold a pair of earrings. The approximate dimensions of the box are 1 7/8 inches in length, 1 7/8 inches in width, and 1 5/8 inches in height. The interior of the box is also embossed with the Juicy Couture logo. Inside the bottom of the box is a terry cloth pop-up insert in which two slits are cut in order to fasten the earrings.

Style number YJRU0005 is a large charm constructed of brass. The charm is cast with the words "choose Juicy” on one side, and “Love P & G” on the other. The charm will be shipped and imported inside a charm box embossed with the Juicy Couture logo on the exterior. The box is of the same construction as the prior items and is designed to hold a charm. The approximate dimensions of the box are: 2 ¼ inches in length, 2 ¼ inches in width, and 2 inches in height. The interior of the box is embossed with the Juicy Couture logo. Inside the bottom of the box is a terry cloth insert on which a tab with a brass loop is affixed in order to fasten the charm.

Style number YJRU0025 is a bracelet constructed of brass. Attached to it is a heart-shaped brass charm with the words “Juicy Couture” cast in the brass. The bracelet will be shipped and imported inside a box bearing the Juicy Couture logo on the exterior. The box is of the same construction as the prior items and is designed to hold a bracelet. The approximate dimensions of the box are: 9 ½ inches in length, 2 inches in width, and 1 inch in height. The interior of the box is also embossed with the Juicy Couture logo. Inside the bottom of the box is a terry cloth insert with flat tabs to hold the bracelet in place.

Your samples are being returned as requested.

The applicable subheading for the ring, style number YJRU0043, and the earrings, style number YJRU0041, if valued not over $40.00 per piece, will be 7116.20.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of natural or cultured pearls, precious or semiprecious 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.

The applicable subheading for the ring, style number YJRU00043, and the earrings, style number YJRU00041, if valued over $40.00 per piece, will be 7116.20.1500, HTS, which provides for “Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed: Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Other.” The rate of duty will be 6.5% ad valorem.

The applicable subheading for the charm, style number YJRU0005, and the bracelet, style number YJRU0025, will be 7117.19.9000, HTS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other; Other.” The rate of duty will be 11% ad valorem.

The accompanying case in which the jewelry will be imported and sold in each instance is properly classified with it contents in accordance with General Rule of Interpretation 5(a) to the Harmonized Tariff Schedule of the United States which provides: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases, and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.

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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