CLA-2-71:OT:RR:NC:N4:433
Heather Mooney
QVC
1200 Wilson Drive
West Chester, PA 19382
RE: The tariff classification of a coral necklace from China.
Dear Ms. Mooney:
In your letter dated December 18, 2009, you requested a tariff classification ruling.
The merchandise at issue, item number J47901, is a seven strand necklace constructed of sterling silver and coral beads. The necklace features two sizes of coral beads, round and barrel shaped. Sterling stations of one and two rondels are spaced throughout the necklace. Item number J47901 is closed by sterling silver toggle bar with leaf -textured end caps connected to the toggle bar. The coral necklace measures 20 inches long and 5/8 inch wide.
The applicable subheading for the necklace will be 7113.11.5080, 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 metal: Other: Other: Other." The rate of duty will be 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division