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NY F86706

May 9, 2000

CLA-2-71:RR:NC:SP:233 F86706


TARIFF NO.: 7116.10.2500

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a “Triple Strand Mother of Pearl Drop Necklace Giftset” from China or Korea.

Dear Ms. Wierbicki:

In your letter dated April 29, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, “Triple Stand Mother of Pearl Drop Necklace Giftset” PP201459, consists of a triple strand necklace of cultured pearls and mother of pearl accents on a base metal chain and a pair of clip-on, drop earrings with matching mother of pearl accents on tin castings. The necklace and earrings are packed together in a cardboard gift box.

Classification is based upon the General Rules of Interpretation. The “Triple Strand Mother of Pearl Drop Necklace Giftset” is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". The essential character of the set is the necklace. The essential character of the necklace is imparted by the pearls.

Your sample is being returned as requested.

The applicable subheading for the “Triple Strand Mother of Pearl Drop Necklace Giftset" will be 7116.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): of natural or cultured pearls: cultured. The rate of duty will be 5.5% ad valorem.

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 Lawrence Mushinske at 212-637-7061.


Robert B. Swierupski

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