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NY N005326




January 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7116.10.1000; 7116.10.2500

Ms. Kathryn Kelly
SEA Trading Co.
12623 Huntingwick Dr.
Houston, TX 77024

RE: The tariff classification of fresh water pearl jewelry from Thailand.

Dear Ms. Kelly:

In your letter dated January 10, 2007, you requested a tariff classification ruling.

The merchandise under consideration is fresh water pearl jewelry including necklaces, earrings and bracelets. Temporarily strung pearls, which are a product of China, are purchased in Thailand. The pearls are strung into necklaces and clasps of nickel or sterling silver are added in Thailand. The value of most pieces is less than $40. Some of the pearl necklaces will also have sterling silver beads between the pearls.

The applicable subheading for the fresh water pearl jewelry, if of natural pearls, will be 7116.10.1000, HTSUS, which provides for "Articles of natural or cultured pearls: Natural." The rate of duty will be 3.3% ad valorem.

     The applicable subheading for the fresh water pearl jewelry, if of cultured pearls, will be 7116.10.2500, HTSUS, which provides for "Articles ofnatural or cultured pearls: Cultured." The rate of duty will be 5.5% 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/.

Articles classifiable under subheadings 7116.10.1000 and 7116.10.2500, HTSUS, which are products of Thailand, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

You have also requested a ruling on the country of origin of the fresh water pearl jewelry.

The country of origin of an article is the country in which a substantial transformation takes place. A substantial transformation takes place when the processing of a material or article results in a new and different article having a distinct name, character, or use. Freshwater cultured pearls, produced in China, are substantially transformed when manufactured into jewelry in Thailand. Therefore, fresh water pearl jewelry produced in Thailand from pearls originating in China is a product of Thailand, the country in which the processing takes place.

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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