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NY N015671





August 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7113.11.2000; 7117.90.7500

Joseph R. Hoffacker
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of bead earrings and necklace from China.

Dear Mr. Hoffacker:

In your letter dated August 8, 2007, on behalf of Ann Taylor Inc., you requested a tariff classification ruling.

You have submitted samples of these jewelry items. They will be returned as requested.

Style number 159457 is a pair of earrings attached to a sterling silver hook. Each earring is composed of a base metal chain with acrylic and glass faceted beads as its decorative element.

Style number 159345 is a pair of earrings attached to a sterling silver hook. Each earring is composed of a base metal chain with acrylic and glass faceted beads as its decorative element.

Style number 159385 is a necklace with an 18.5 inch base metal chain. Acrylic and glass faceted beads have been incorporated as its decorative element. All samples will be returned, as you requested.

The applicable subheading for the earrings style numbers 159457 and 159345 will be 7113.11.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated with precious metal: Of silver, whether or not plated or clad with other precious metal: Other: Valued not over $18 per dozen pieces or parts.” The rate of duty will be 13.5% ad valorem.

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.

Regarding necklace style 159385, based on the cost and weight of the constituent elements, it has been determined that classification falls under GRI 3 (b); the acrylic beads impart the essential character of this item.

The applicable subheading for the necklace style number 159385 will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Not 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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