CLA-2-71:S:N:N:D06:PF
Ms. Barbara Wierbicki
Tompkins & Davidson, LLP, Counselors at Law
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of a lady’s sterling silver pendant necklace, a product of Thailand.
Dear Ms. Wierbicki:
In your letter dated April 6, 2000 you requested a tariff classification ruling.
Your submitted sample, on behalf of your client Avon Products, Inc., is a lady’s sterling silver pendant necklace. The fine chain is passed through perforations in the side of the pendant body. This body is teardrop shaped, enclosing a teardrop shaped imitation gem. The surface of the body’s bezel is Florentined and the side of this body is pierced with heart shaped perforations. The reverse is marked .925. The overall size of the pendant body is slightly over 3/8” in maximum dimension. The value is stated to be $1.85.
Accordingly, the applicable subheading for these earrings will be 7113.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of jewelry and parts thereof, of precious metal or metal clad with precious metal: Of precious metal whether or not clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other: Other . . .”. The rate of duty will be 5%.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Christopher Perry
Acting Area Port Director
Champlain, NY