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NY K85853

May 10, 2004
CLA-2-71:RR:NC:SP:233 K85853


TARIFF NO.: 7116.20.0500

Mr. Arthur W. Bodek
Mr. David S. Levy
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of cubic zirconium jewelry articles from China.

Dear Messrs. Bodek and Levy,

In your letter dated May 4, 2004, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling.

The merchandise under consideration consists of cubic zirconium jewelry articles as follows:

Style number MJ-0003 is a pair of earrings composed of base metal, steel, glass stones, and two cubic zirconium imitation gems.

Style number JWRUD493 is a necklace composed of base metal, plastic, and two faceted cubic zirconium imitation gems.

Style number JWRUD487 is a pair of earrings composed of base metal, steel, glass stones, and two faceted cubic zirconium imitation gems with pointed backs.

Each style is imported attached to a piece of cardboard and flimsy miniature silk envelope, used as a backing to display the jewelry to the consumer. You indicate that each jewelry article is valued at less than $40.00. A picture of each, item, along with the packaging, has been submitted with your request.

Your samples are being returned as requested.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is made in accordance with the General Rules of Interpretation (GRIs) 1 through 6. The systematic detail of the HTS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied, taken in order.

GRI 5(a) provides that containers specially shaped or fitted to contain specific articles, suitable for long-term use and entered with the articles, shall be classified with such articles when of a kind normally sold therewith. In addition, pursuant to GRI 5 (b), packing materials and packing containers are also classified with the goods. However, the provision does not apply if the packing material and packing containers are clearly suitable for repetitive use. GRI 5 (a) does not apply to the miniature silk envelopes because they are not specially shaped or fitted to contain the jewelry articles. GRI 5(b) applies if the envelopes are found to be not suitable for repetitive use. The instant miniature silk envelopes are not suitable for repetitive use in the Customs sense because of their flimsy, non-durable nature. The miniature silk envelopes must be classified with their contents pursuant to GRI 5(b).

The applicable subheading for the cubic zirconium jewelry articles, together with their packaging, will be 7116.20.0500, 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% 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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