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NY N003363




November 29, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.9000

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway, 21st Floor
New York, NY 10018

RE: The tariff classification of a girl’s bracelet and a girl’s necklace from China.

Dear Ms. Whitley:

In your letter dated November 13, 2006, you requested a tariff classification ruling.

The submitted samples are as follows:

Style #TJBR00005 is a girl’s bracelet made of base metal, with charms made of metal and plastic, and a flower shaped metal locket containing lip gloss.

Style #TJCH00001 is a girl’s necklace made of base metal, with charms made of metal and plastic, and a star shaped metal locket containing lip gloss.

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. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. 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.

     Both the bracelet and the necklace consist of base metal imitation jewelry, as well as lip gloss. No component imparts the essential character, so it is classified in accordance with GRI 3 (c). The provision that covers base metal imitation jewelry appears last in numerical order among the competing headings which equally merit consideration.

Your samples are being returned as requested.

The applicable subheading for Style #TJBR00005 girl’s charm bracelet and Style #TJCH00001 girl’s necklace will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% 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/.

You have also requested a tariff classification ruling on a decorative key ring, Style #TNKE00002. The question of classification for the key ring is being referred to the Office of Regulations and Rulings, Bureau of Customs and Border Protection, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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.

Sincerely,

Robert B. Swierupski
Director,

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