CLA-2-71:RR:NC:SP:233 L89664
Ms. Francene C. Hinds
JAV International Inc.
500 Ocean Avenue
East Rockaway, NY 11518-1236
RE: The tariff classification of Raw Barrel Cufflinks from China.
Dear Ms. Hinds:
In your letter dated December 28, 2005, on behalf of Magic Novelty Co., you requested a tariff classification ruling.
The submitted samples are identified as Raw Barrel Cufflinks, Style #CU0103. The cufflinks are unfinished, made of raw brass and gilding material. A stone or other setting will be soldered onto them after importation.
The Raw Barrel Cufflinks constitute incomplete or unfinished imitation jewelry articles, noting General Rule of Interpretation 2(a), Harmonized Tariff Schedule of the United States (HTS), which states in part: “Any reference in a heading to an article shall be taken to include a reference to that article incomplete of unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.”
The applicable subheading for the Raw Barrel Cufflinks will be 7117.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Cuff links and studs.” The rate of duty will be 8% 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,
National Commodity
Specialist Division