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NY K82175

January 12, 2004
CLA-2-71:RR:NC:SP:233 K82175


TARIFF NO.: 7117.90.9000

Mr. John A. Schoenig
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of earrings from China.

Dear Mr. Schoenig:

In your letter dated December 24, 2003, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling.

The item to be imported is Style No. JCRU3153, a pair of earrings. Each earring forms a circular ring shape and is approximately 1.25 inches in diameter. The underlying earring setting is constructed of base metal. Embedded within the outer circle of each earring are 33 plastic beads. Hanging down from the top of the circular ring is a tear-shaped natural abalone inlay. Also, set just above the top of the plastic bead embedded circular ring is a glass stone. The earrings are affixed to a plastic display card.

Your sample is being returned as requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The earrings are considered to be composite goods for tariff classification purposes. No single component imparts the essential character, so the composite goods will be classified in accordance with GRI 3(c). In these composite goods, the heading for the abalone inlay appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the earrings will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% 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 646-733-3036.


Robert B. Swierupski

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