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NY N003975




December 18, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.9000

Ms. Althea Nicholas-Wood
Liz Claiborne Inc.
1 Claiborne Avenue
North Bergen, NJ 07660

RE: The tariff classification of a bracelet and a necklace from China.

Dear Ms. Nicholas-Wood:

In your letter dated November 30, 2006, you requested a tariff classification ruling.

The items under consideration are as follows:

Style A9-1109-CD-8 is a bracelet with a base metal chain, large glass stones, mini goldtone plastic beads and one cubic zirconium stone on the tail chain.

Style A9-1109-CD-5 is a necklace with a base metal chain and pendant, one large glass pendant and one cubic zirconium stone on the tail chain.

You have digital submitted photographs, cost and weight breakdowns and detailed component information.

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 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. 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.

     Style A9-1109-CD-8 bracelet consists of a base metal chain, large glass stones, mini goldtone plastic beads and one cubic zirconium stone. Style A9-1109-CD-5 necklace consists of a base metal chain and pendant, one large glass pendant and one cubic zirconium stone. In each case, no component imparts the essential character, so both are classified in accordance with GRI 3 (c). The provision that covers the glass component appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the bracelet, Style A9-1109-CD-8, and the necklace, Style A9-1109-CD-5, will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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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