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NY L89973

January 26, 2006

CLA-2-71:RR:NC:SP:233 L89973


TARIFF NO.: 7113.19.5000

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a PC Tribute Incentive Pin from China.

Dear Ms. De Silva:

In your letter dated January 12, 2006, you requested a tariff classification ruling.

The submitted sample is identified as PC Tribute Incentive Pin, PP 302207. The pin is given as recognition to your representatives. It is made of white metal and is embellished with pink-colored ceramic flowers and plastic pearls. The joint and catch on the pin are made of brass. The pin will come with two attachable drops, one a plastic pearl, and one of 14kt gold with three genuine diamond chips.

Your sample is being returned as requested.

The PC Tribute Incentive Pin consists of different components and is considered a composite good. Regarding the essential character of the item, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary as between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The essential character of the PC Tribute Incentive Pin imparted by its 14kt gold component.

The applicable subheading for the PC Tribute Incentive Pin will be 7113.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of other precious metal whether or not plated or clad with precious metal: Other: Other.” The rate of duty will be 5.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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