CLA-2-71:RR:NC:SP:233 L88846
Mr. Wilson Ling
Marco Polo Express Int’l. Inc.
2411 Santa Fe Ave., Suite B
Redondo Beach, CA 90278
RE: The tariff classification of a jewelry chain belt from China.
Dear Mr. Ling:
In your letter dated November 3, 2005, on behalf of Leegin Creative Leather Products Inc., you requested a tariff classification ruling.
The submitted sample is identified as a chain belt, Style #B50180, consisting of a belt made of a metal chain, plastic imitation pearls and a cowhide leather flower. The belt is considered a piece of jewelry as it is not functional and is worn for adornment.
The metal chain, plastic imitation pearls and cowhide leather flower used to construct the chain belt form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the metal chain imparts the essential character to the good.
Your sample is being returned as requested.
The applicable subheading for the jewelry chain belt will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), 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.
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,
National Commodity
Specialist Division