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NY G85837

January 29, 2001

CLA-2-71:RR:NC:SP:233 G85837


TARIFF NO.: 7116.20.0500

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of “CZ Earrings in Long Stem Rose Gift Box” from China.

Dear Mr. Epstein:

In your letter dated January 25, 2001, on behalf of Avon Products Inc., you requested a ruling on tariff classification.

The submitted sample, PP 216752, consists of a pair of gold plated base metal stud type earrings set with synthetic round Cubic Zirconium (“CZ”) stones measuring approximately 1/3 carat each. The pair of earrings is valued less than $40, and will be imported packaged for retail sale in an earring box shaped in the form of an artificial red rose flower. The rose is comprised of textile material petals and leaves affixed to a plastic stem. A majority of the petals feature drops of clear plastic which simulate drops of water. Incorporated within, and completely obscured by, the petals is a red textile material covered round box of molded plastic which features a foam pad for holding a pair of earrings. The flower measures approximately 12 inches long and 4 inches in diameter at its widest point. The flower “petals” and “leaves” are formed so that they fit into one another and are held together by means of a plastic snap on “piston/stamen” cluster.

Your sample is being returned as requested.

The artificial red rose flower gift box, when imported with the earrings, is classifiable with its contents pursuant to General Rule of Interpretation 5(a) which states: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.

The applicable subheading for the CZ earrings in the long stem rose gift box will be 7116.20.0500, 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 precious or semiprecious stones (natural, synthetic or reconstructed): articles of jewelry: valued not over $40 per piece. The rate of duty will be 3.3 percent 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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