CLA-2-71:OT:RR:NC:N4:433
Shawn Glover
UPS Trade Management Services, Inc.
2031 S. Centennial Avenue
Aiken, SC 29803
RE: The tariff classification of a necklace from China.
Dear Mrs. Glover:
In your letter dated February 20, 2012, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Specification sheets and a photo were provided.
Item number PP1155772 is described as the “Faceted Leopard Cab Necklace.” Based on the specification sheets and photo, the necklace is composed of a brass chain that is 18” by 2mm; one brass clasp and extender; one zinc casting; one epoxy (plastic) stone; and one beaded freshwater pearl. The one “faceted clear epoxy stone with leopard print” is set within a zinc casting. No weight specifications were provided for the materials that form the necklace and dangling pendant. The necklace is plated in shiny brass. Cost data indicates that the metal components which include the cost of plating exceed the cost of the plastic stone, while the freshwater pearl is of negligible value when compared against the total cost of the necklace.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, for Chapter 71, heading 7116 (Articles of natural or cultured pearls, precious and semi-precious stones (natural, synthetic or reconstructed), state in pertinent part, this heading covers all articles (other than those excluded by Notes 2 (b) and 3 to this Chapter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting partially of natural or cultured pearls or precious or semi-precious stones, but not containing precious metals or metals clad with precious metal (except as minor constituents). Additionally, the ENs to heading 7117, Imitation jewelry, excludes articles of jewelry containing natural or cultured pearls, and precious and semi-precious stones. As the necklace contains a freshwater pearl, the item is classifiable in heading 7116, HTSUS.
The applicable subheading for the Faceted Leopard Cab Necklace, if the freshwater pearl is natural, will be 7116.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of natural or cultured pearls: Natural.” The rate of duty will be 3.3% ad valorem.
The applicable subheading for the Faceted Leopard Cab Necklace, if the freshwater pearl is cultured, will be 7116.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of natural or cultured pearls: Cultured.” The rate of duty will be 5.5% 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,
Thomas J. Russo
Director
National Commodity Specialist Division