CLA-2-71:OT:RR:NC:N4:433
Mary Brinkman
Customs Compliance Coordinator
Customs Import Compliance Department
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of stone beaded napkin ring from India.
Dear Ms. Brinkman:
In your letter dated November 19, 2009, you requested a tariff classification ruling. As requested, the submitted sample will be returned to you.
Style NNR-2324A is described as a stone beaded napkin ring made of 10% leather cord, 50% agate stone and 40% glass beads. The item measures two inches in diameter. It is stated that this item can be considered decorative and/or functional depending on the consumer.
The Harmonized Tariff Schedule of the United States (HTSUS), Legal Note 1(a) to Chapter 71, provides in pertinent part that all articles consisting wholly or partly of precious or semiprecious stones are to be classified in this chapter. An Agate is a semiprecious stone. As there are no exclusions for a stone beaded napkin ring made predominately from agate in Chapter 71, the item is classified in heading 7116 of the HTSUS, as articles of precious and semi precious stones.
The applicable subheading for the stone beaded napkin ring, will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious and semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones…..: Other; Of semiprecious stones (except rock crystal); Other.” The rate of duty will be 10.5% 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