CLA-2-71:RR:NC:SP:233 L87673
Mr. Arthur W. Bodek
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of a jewelry charm from China.
Dear Mr. Bodek:
In your letter dated September 14, 2005, on behalf of Liz Claiborne, you requested a tariff classification ruling.
The submitted sample, style YJRU0505, is a multi component charm. It consists of a case with brass hardware and accents, acrylic top and sides, a polyester velvet cushion and a cubic zirconium miniature tiara. The charm is one of several charms that are designed for use with the Juicy Couture starter charm bracelet. It is displayed to customers along with the bracelet and packaged in a hinged and cushioned ring box. It is valued at less than $40.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no on heading in the tariff schedules covers the components of the jewelry charm, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The cubic zirconium tiara imparts the essential character of the charm.
Your sample is being returned as requested.
The applicable subheading for the jewelry charm will be 7116.20.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece.” The rate of duty will be 3.3% 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