CLA-2-71:RR:NC:SP:233 K88681
Ms. Carly Long
Continental Connections USA
3507 Cumberland Creek Road, Suite 202
Raleigh, NC 27613
RE: The tariff classification of Love Pearl from China.
Dear Ms. Long:
In your letter dated August 18, 2004, you requested a tariff classification ruling.
The item under consideration is referred to as Love Pearl, a gift set including one plastic can, one copper chain with shining rhodium (imitation white gold) plating, one copper locket with shining rhodium (imitation white gold) plating and its packaging. The can is plastic with an aluminum lid. It measures 3 cm high, with a diameter of 8 cm. The contents of the can are one mollusk, within which lies one cultured pearl, and a 25% alcohol liquid solution to maintain the mollusk’s malleability. The chain is 45 cm in length (including clasp) and 0.1 cm in diameter. The locket resembles an empty cage. While closed, the locket measures 2 cm high and 1.5 cm wide at its widest point. The chain and locket sit inside a plastic heart-shaped base (part of packaging). The plastic can, chain and locket sit within a rectangular plastic base (part of packaging) which is then surrounded by its outermost cardboard packaging. Each individual rectangular gift box measures 18 x 10 x 3.7cm or 18 x 10 x 2.6cm. The box has an extra flap over the top, below which are two windows for viewing the box’s contents. One individual box set weighs 0.20 kgs. The ultimate purchaser will open the can, take out the mollusk, and remove the solitary pearl from the mollusk. Then he/she will open the cage-like locket, sit the pearl in the locket, and wear the locket hanging from the chain around the neck.
You have also inquired as to the duty rate if the chain and locket would be of sterling silver with 18k gold plating.
The applicable subheading for the Love Pearl will be 7116.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): Of natural or cultured pearls: Cultured.” The rate of duty will be 5.5% ad valorem.
The applicable subheading for the Love Pearl, if the chain and locket were made of sterling silver with 18k gold plating, and if valued not over $18 per dozen pieces or parts, will be 7113.11.2000, HTS, 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 or clad 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 applicable subheading for the Love Pearl, if the chain and locket were made of sterling silver with 18k gold plating, and if valued over $18 per dozen pieces or parts, will be 7113.11.5000, HTS, 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 or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other: Other.” The rate of duty will be 5% ad valorem.
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,
National Commodity
Specialist Division