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NY N026481




April 30, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7113.11.5000

Ms. Susan Byrne
Tiffany & Co.
15 Sylvan Way
Parsippany, NJ 07054

RE: The tariff classification of a necklace from Costa Rica.

Dear Ms. Byrne:

In your letter dated April 21, 2008, you requested a tariff classification ruling.

You will be sending all the components necessary to make a necklace to Costa Rica. They are all made of sterling silver and of US origin. In Costa Rica the components will be soldered, polished and assembled.

The applicable subheading for the sterling silver necklace will be 7113.11.50000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Silver jewelry and parts thereof: Other: Other”. The rate of duty will be 5% ad valorem.

Under the Caribbean Basin Initiative (CBI), eligible articles the growth, product or manufacture of designated beneficiary countries (BC), may enter the US free of duty if such articles are imported directly to the US from the BC, plus (1) the cost or value of the materials produced in the BC, plus (2) the direct cost of processing operations performed in the BC is not less than 35% of the appraised value of the article at the time it is entered into the US. The cost or value of materials produced in the US may be applied toward the 35% value-content minimum in an amount not to exceed 15% of the imported article’s appraised value. See section 10.195(c), Customs Regulations (19 CFR 10.195(c)).

As stated in General Note 3(c) (v) (A) of the HTSUS, Costa Rica is a BC for CBI purposes. Silver jewelry is a CBI eligible provision. If you meet the requirements stated above, the sterling silver jewelry will qualify for duty free treatment under the CBI.

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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