CLA-2-71:OT:RR:NC:N4:462
Ephraim Lowy
34 Maple Avenue
Pine Brook, NJ 07058
RE: The tariff classification of earrings from China.
Dear Mr. Lowy:
In your letter dated February 15, 2022, you requested a tariff classification ruling. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection for laboratory analysis. The analysis has been completed. The items under consideration are as follows:
The first item, style number 260548, are base metal, 14 karat gold plated, duo-hoop earrings containing sixteen cubic zirconia stones.
The second item, style number 263330 are base metal, 14 karat gold plated, crossover half-loop earrings containing thirty cubic zirconia stones.
You suggest that the earrings are classifiable under subheading 7116.20.0500, Harmonized Tariff Schedule of the United States (HTSUS). We agree with this suggestion.
The applicable subheading for earrings, style number 260548 and earrings, style number 263330, will be 7116.20.0500, HTSUS, which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece: Other.” The rate of duty will be 3.3% 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 the World Wide Web at https://hts.usitc.gov/current.
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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division