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NY 857191

October 18, 1990

CLA-2-:71:S:N:N3G:344 857191


TARIFF NO.: 7113.11.2000; 7113.11.5000

Miss Rifky Hart
Fashion Manufacturing Co.
1533 60th Street
Brooklyn, NY 11219

RE: The tariff classification of sterling silver earrings from Thailand.

Dear Miss Hart:

In your letter of October 8, 1990, you asked for a tariff classification ruling on sterling silver earrings from Thailand.

You point out that one pair of earrings is sold as one unit, and you ask if duty should be assessed according to the price per pair or according to the price per one-half pair (one earring). In effect, you are asking for an interpretation of the phrase "per dozen pieces" as it appears in subheading 7113.11.2000, Harmonized Tariff Schedule of the United States (HTS).

Following the decision in Utica Knife and Razor Co. v. United States, T.D. 43662, it is the position of the Customs Service that the word "pieces" refers to single pieces and not to pairs. Consequently, a pair of earrings constitutes two pieces.

Sterling silver earrings valued not over $18 per dozen single pieces (not over $1.50 per single earring) are dutiable at 27.5%, in subheading 7113.11.2000, HTS. Sterling silver earrings valued over $18 per dozen single pieces (over $1.50 per single earring) are dutiable at 6.5%, in subheading 7113.11.5000, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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