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NY N010241

May 2, 2007

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


TARIFF NO.: 7117.90.7500

Jeff V. Victoria
Liz Claiborne
1 Liz Claiborne Ave.
North Bergen, NJ 07047

RE: The tariff classification of earrings from China.

Dear Mr. Victoria:

In your letter dated April 24, 2007 you requested a tariff classification ruling.

A pair of ladies’ earrings Style number CYRU1643 consisting of five plastic faux jewel components linked together by base metal findings and one backing. The ear wire itself is made of brass metal.

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 this instance, the heading for plastic jewelry appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the earrings will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen, pieces or parts: Other: Of plastics”. The rate of duty will be free.

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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