CLA-2-71:OT:RR:NC:N4:433
Zoey Yang
Senior Customs Compliance Analyst
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020-1196
RE: The tariff classification of a women’s holiday ring from China.
Dear Ms. Yang:
In your letter dated April 3, 2009, you requested a tariff classification ruling. We are returning your sample as requested.
Style 1092745, is a women’s holiday ring of base metal consisting of a glass center stone with faceted plastic stones encircling the center stone. It is stated that the metal costs $0.32, the glass center stone costs $0.17, and the faceted plastic stones cost $0.06.
You state in your letter that you believe the essential character of the ring is imparted by the glass center stone, which provides the “main motivation and design interest” to purchase the ring. You suggest that the ring should be classified under Harmonized Tariff Schedule of the United States (HTSUS) 7117.90.9000 – the subheading for other imitation jewelry.
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1, HTSUS, provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, HTSUS, and if the headings or notes do not require otherwise, the remaining GRIs 2 through 6, HTSUS, may be applied.
We do not agree with your suggested classification of 7117.90.9000, HTSUS, as the subject merchandise is considered “imitation jewelry of base metal,” and classified according to the setting of the ring which provides the form, shape and support for the glass stone to sit upon. See HQ 964475 dated May 7, 2001, HQ 961396 dated August 24, 1998, and HQ 557493 dated November 6, 1993, and New York Ruling N053118 dated March 25, 2009.
The applicable subheading for the women’s holiday ring, 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