CLA-2-71:OT:RR:NC:N2:233

Ms. Helena Cooper
Original Concepts, Inc.
701 East 3rd Street, Suite 130
Los Angeles, CA 90013

RE: The tariff classification of a Gothic Spiderweb Necklace from China, Taiwan and Vietnam.

Dear Ms. Cooper:

In your letter dated February 23, 2009, on behalf of Smiffy’s, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

A sample has been submitted of a Gothic Spiderweb Necklace with Jewels, style number 32983. This item is 18 inches in overall length, and features a metal chain with three metal spider webs hung with acrylic faux jewels. In addition, the center of each web incorporates a small jewel. Each web is connected by means of a metal O-ring and is attached to the base metal chain. It is stated that the chain and webs by weight are composed of 60% zinc, 10% iron and 10% copper.

The applicable subheading for the Gothic Spiderweb Necklace with Jewels 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 Neil H. Levy at (646) 733-3036.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division