CLA-2-71:OT:RR:NC:N4:433
Rita Grapp
Liz Claiborne Corporate Compliance
One Claiborne Avenue
North Bergen, NJ 07047
RE: The tariff classification of Lucky Brand “Live In Love” base metal necklace and a polyester dove ornament, shipped together, from China.
Dear Ms. Grapp:
In your letter dated June 18, 2009, you requested a tariff classification ruling. Your sample will be returned to you.
Style # GWGN1, is a necklace composed of a brass chain in a brushed gold finish, with three white metal petal charms in a brushed gold finish, and two red glass gemstones. Each charm has one word inscribed to read “Live In Love.” The chain has a brass extender of 1.5 inches and a zinc cast lobster clasp finished in gold. Attached to the chain is a white metal flower extender pendant finished in brushed gold.
A photo of the dove indicates that the “Live In Love” base metal necklace will be draped over the wing of the dove. The dove is composed of 100% polyester, is stuffed with polyester, has a ribbon loop attached to the wing, and has the word and symbol “peace” depicted on the surface of the item. It is stated that scented beads are contained within the stuffed dove, which impart fragrance.
The applicable subheading for the “Live In Love” base metal 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.
The applicable subheading for the scented stuffed dove, will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other.” The rate of duty will be 5.4% 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/.
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 Neil H. levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division