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NY N004444





December 26, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.7500

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

RE: The tariff classification of Double Strand Disc Necklace and Earrings from China.

Dear Ms. Parker:

In your letter dated December 8, 2006, you requested a tariff classification ruling.

The submitted sample, identified as PP365710, Double Strand Disc Necklace, is a necklace made of two brass chains, measuring approximately 17 and 20 inches in length. Attached to each chain are plastic beads, plastic discs and plastic stones. Also submitted was one pair of brass ball tip fish hook earrings, each with a plastic disc attached. The samples submitted are in a matte gold finish. The items will also be available in matte silver. You have provided a cost breakdown with your request.

Your samples are 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. 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.

     The necklace and earrings consist of brass, as well as plastic components. No component imparts the essential character, so they are classified in accordance with GRI 3 (c). The provision that covers jewelry of plastics appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the Double Strand Disc Necklace and earrings will be 7117.90.7500, 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: Of plastics.” The rate of duty will be Free.

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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