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NY N004340




December 27, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.9000

Ms. Irina Parker
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020-1196

RE: The tariff classification of necklaces and earrings from China.

Dear Ms. Parker:

In your letter dated November 29, 2006, you requested a tariff classification ruling.

The submitted samples are as follows:

PP364774 “President’s Club Achievement Jewelry, Woman’s Gift Set” consists of a base metal necklace composed of three rope chains with a teardrop shaped pendant, and one pair of base metal clip on earrings. The pendant and the earrings are each set with a pink Swarovski crystal and small glass stones.

PP364769 “President’s Club Achievement Jewelry, Woman’s Necklace consists of the same necklace as in PP364774, without the earrings.

The subject necklaces and earrings are each composed of different components and each is considered a composite good. Regarding the essential character of the items, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In each case, the pink Swarovski crystal imparts the essential character to the good.

Your samples are being returned as requested.      

The applicable subheading for PP364774 “President’s Club Achievement Jewelry, Woman’s Gift Set” and PP364769 “President’s Club Achievement Jewelry, Woman’s Necklace” 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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