CLA-2-71:OT:RR:NC:N4:433
Vicky Lee
Customs Compliance Manager
J. Crew Group, Inc.
770 Broadway
New York, NY 10003
RE: The tariff classification of a twisted chain necklace from China.
Dear Ms. Lee:
This replaces Ruling Number N125019, dated October 14, 2010, which contained a clerical error. The tariff number at the header of the ruling did not match the two tariff numbers posted in the body of the letter. Appropriately, the correct two tariff numbers are reflected at the header of the ruling. A complete corrected ruling follows.
In your letter dated September 24, 2010, you requested a tariff classification ruling. As requested, the submitted sample will be returned to you.
A sample has been submitted for style number D150821, a woman’s twisted chain necklace. The necklace is composed of base metal, with acrylic pearls and glass gemstones, and has one real Cubic Zirconia (CZ) located near the clasp. This necklace has a spring ring clasp & incorporates a metal disc with the “J. Crew” trademark.
For the purposes of heading 7117, the expression "imitation jewelry" means articles of jewelry within the meaning of paragraph (a) of Note 9 [see Note 11] to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) [but not including buttons or other articles of heading 9606, or dress combs, hair slides or the like, or hairpins, of heading 9615], not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. By application of Legal Note 11 to Chapter 71, HTSUS, the subject merchandise containing a semi-precious “synthetic gemstone of CZ” is excluded from heading 7117, HTSUS.
The Explanatory Note (EN) to the HTSUS, Chapter 71, heading 7116, states in pertinent part, this heading covers all articles (other than those excluded by Notes 2 (b) and 3 to this Chapter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting partly of natural or cultured pearls or precious or semi-precious stones, but not containing precious metals or metals clad with precious metal (except as minor constituents). It is our opinion that the necklace consisting partly of CZ, a semi-precious gemstone, falls within the construct of EN 7116, HTSUS. Accordingly the twisted necklace is classifiable within heading 7116, HTSUS.
The applicable subheading for the twisted necklace, if valued not over $40 per piece, will be 7116.20.0580, Harmonized Tariff Schedule of the United States (HTSUS), which provides in pertinent part, for “Articles of precious or semi-precious stones…..: Of precious or semiprecious stones (natural, synthetic or reconstructed): Article of jewelry: Valued not over $40 per piece: Other.” The rate of duty will be 3.3% ad valorem.
The applicable subheading for the twisted necklace, if valued over $40 per piece, will be 7116.20.1580, Harmonized Tariff Schedule of the United States (HTSUS), which provides in pertinent part, for “Articles of precious or semi-precious stones…..: Of precious or semiprecious stones (natural, synthetic or reconstructed): Article of jewelry: Other; Other.” The rate of duty will be 6.5% 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