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NY N020667




December 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.9000

Ms. Donna Albert
D.L. Bynum and Company, Inc.
510 Plaza Drive, Suite 1890
Atlanta, GA 30349

RE: The tariff classification of unfinished earrings from China.

Dear Ms. Albert:

In your letter dated December 4, 2007 on behalf of Super Time International Corp., you requested a tariff classification ruling. The samples which you submitted are being retained by this office.

Samples of findings for earrings have been submitted. These findings are unfinished earrings that are made of copper plated with sterling silver and/or 14 carat gold.

The parts being imported constitute an unassembled imitation jewelry article within the scope of HTS subheading 7117.19.90, noting General Rule of Interpretation 2(a), Harmonized Tariff Schedule of the United States (HTSUS), which states:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

The applicable subheading for the unfinished earrings will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: 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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