CLA-2-71:OT:RR:NC:SP:233
Ms. Kathleen Root
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a drop earring from China.
Dear Ms. Root:
In your letter dated December 14, 2007, on behalf of Ann Taylor, Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
Style number 159555 is a pair of drop earrings comprised of plastic resin beads attached to sterling silver wire. Any article of jewelry containing precious metal to an extent exceeding minor constituents is classified in the precious metal provision.
The applicable subheading for the drop earring will be 7113.11.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 precious other precious metal: Other: Valued not over $18 per dozen pieces or parts.” The rate of duty will be 13.5% 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