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NY N021140




December 28, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.9000; 7117.90.7500

Ms. Miriam Espinoza
Intradeco Apparel, Inc.
9500 NW 108 Avenue
Miami, FL 33178

RE: The tariff classification of imitation jewelry from China.

Dear Ms. Espinoza:

In your letter dated December 5, 2007, you requested a tariff classification ruling. Samples that have been submitted will be retained by this office.

You have submitted samples of fives necklace and earring sets. SKU number DS805344 [style number 1003] has three versions. Each of the necklaces is 17 inches long and the earrings have a fish hook means of attachment. The first, featuring clear plastic faux gems and metal ornamentation is 70% plastic and 30% metal by weight. The second is similar, uses violet-colored plastic faux gems and is 90% plastic by weight. The third necklace/earring set combines black plastic beads and metal crosses. The weight breakdown is 60% metal and 40% plastic.

SKU number DS805348 [style number 1006] comes in two versions both 12 inches long: the first has a metal cross attached to a silver-colored chain and two plastic gem earrings attached to a metal stem; the percentage of metal is almost 100%. The second has ten imitation pearls attached to a gold-colored chain with earrings comprised of an imitation pearl attached to the metal stem. The weight breakdown is 60% metal and 40% plastic.

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

Inasmuch as the necklace and earring sets are composite goods [metal, plastic] classification is governed by GRI 3(b), HTSUS, which reads as follows:

“3. When, by application of rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:

“(b) Mixtures, composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”

You have provided additional information about the products including a value breakdown and a component material breakdown by weight. These breakdowns show that the value and the weight of the plastic component far exceed the value and weight of the metal for SKU number DS805344 items (1) and (2). Consequently, it is our opinion that plastic imparts the essential character to these styles. The value and the weight of the metal component exceed the value and weight of the plastic for SKU number DS805344 items (3) and SKU number DS805348 items (1) and (2). Consequently, it is our opinion that metal imparts the essential character to these styles.

The applicable subheading for SKU number DS805344 items (1) and (2) will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Other: Of plastics.” The rate of duty will be free.

The applicable subheading for SKU number DS805344 item (3) and SKU number DS805348 items (1) and (2) 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” 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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