CLA-2-71:OT:RR:NC:N4:433
Nicole Trimble
Import Supervisor
Agra Services Brokerage Co., Inc.
221-20 147th Avenue
Jamaica, NY 11413
RE: The tariff classification of a plastic beaded bracelet, coral beads, and plastic beads from China.
Dear Ms. Trimble:
In your letter dated September 3, 2010, on behalf of Gems Resources Enterprises Inc., you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Sample 1, identified simply as style A, is a ladies’ elastic bracelet covered with coral-colored, red plastic beads. The bracelet is composed of plastic beaded chips designed to look like natural or synthetic (simulant) coral jewelry. This necklace has a wide natural shape imparted by the cluster of chips that encircle one’s wrist.
The applicable subheading for the bracelet, composed of plastic beads, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
Sample 2, identified simply as style B, are several small coral beads, each having holes for stinging, and that have been polished and dyed a red coral color. The coral beads have not been identified as either being of natural or simulant material. Although not specified, the coral beads have inserts for being strung, thereby making them appropriate for creating items of jewelry like necklaces & bracelets.
Legal Note 4 to Chapter 96, Harmonized Tariff Schedule of the United States (HTSUS) provides: Articles of this chapter, other than those of headings 9601 to 9606 or 9615, remain classified in the chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semiprecious stones (natural, synthetic or reconstructed). However, headings 9601 to 9606 and 9615 include articles in which natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. Based on the description provide, we find that the small coral beads are beyond minor constituents, in that they are wholly of either natural or simulant material. Accordingly, classification falls to subheading 7116.20.4000, HTSUS – the provision in pertinent part for articles of precious and semi-precious stones; other.
The applicable subheading for the several small coral beads, made from either natural or simulant material, will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in pertinent part for “Articles of precious and semiprecious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Other.” The rate of duty will be 10.5% ad valorem.
Sample 3, identified simply as style C, are two ½ inch barrel-shaped plastic beads colored red. These beads are coral colored and feature an insert hole allowing them to be strung for the making of jewelry, such as bracelets & necklaces.
The applicable subheading for the coral colored, red plastic beads, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic…: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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