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NY M81082




March 10, 2006

CLA-2-71:RR:NC:SP:233 M81082

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.9000

Ms. Melissa Fox
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of jewelry from China.

Dear Ms. Fox:

In your letter dated March 2, 2006, on behalf of Nine West, Inc., you requested a tariff classification ruling.

You have submitted the following jewelry items with your request:

J620 16 inch necklace
J622 bracelet
J648 30 inch pendant necklace
J651 pierced earrings
J653 clip button earrings

The items are all made of non-precious metal and plastic tortoise. You have also submitted a value and component breakdown for our review.

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. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be 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.

The metal and the plastic used to construct the jewelry items in each case form a composite good. In each instance, the metal imparts the essential character to the good.

Your samples are being returned as requested.      

The applicable subheading for the jewelry items, styles J620, J622, J648, J651 and J653 will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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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