CLA-2-71:RR:NC:SP:233 M83295
Mr. Warren E. Coe
Access Business Group International LLC
7575 Fulton Street East
Ada, MI 49355
RE: The tariff classification of a gold plated cubic zirconia necklace and a sterling silver and onyx choker from China.
Dear Mr. Coe:
In your letter dated May 23, 2006, you requested a tariff classification ruling.
The submitted samples are as follows:
SKU No. 710478 Gold plated cubic zirconia necklace
SKU No. 703153 Sterling silver and onyx choker
The applicable subheading for the gold plated cubic zirconia necklace will be 7116.20.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece.” The rate of duty will be 3.3% ad valorem.
The applicable subheading for the sterling silver and onyx choker will be 7113.11.5000, 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 silver, whether or not plated or clad with precious metal: Other: Other.” The rate of duty will be 5% ad valorem.
Your samples are being returned as requested.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division