CLA-2-71:OT:RR:NC:SP:233
Ms. Helena Cooper
Original Concepts Inc.
701 E. 3rd St.
Suite 130
Los Angeles, CA 90013
RE: The tariff classification of chokers from China.
Dear Ms. Cooper:
In your letter dated April 8, 2008, you requested a tariff classification ruling.
You have submitted samples of five jewelry chokers. They will be returned to you as requested. The Jeweled Choker, item 30518, is made of a blue polyester ribbon with a metal chain and clasp and plastic diamond and plastic pearl glued in the center. The latter two components impart the essential character of the choker.
Item 30329 is a Cameo Choker. It is made with a black polyester ribbon with a metal chain and clasp. A piece of white marabou is glued to the center. A plastic oval cameo surrounded by plastic rhinestones with a black satin bow is glued to the center of the marabou. Based on the value and weight breakdowns, the cameo and rhinestones impart the essential character of the choker.
Item 30526 is a Honey Bee Choker. It is made of a black polyester ribbon with a clasp on one end and a chain on the other. A yellow satin bow is glued to the ribbon and on top of the bow is a metal jeweled piece in the shape of a bee. The metal bee imparts the essential character of the choker.
Item 30579 is a Spider Choker. It is made of a black woven polyester ribbon with a clasp on one end and a chain on the other. Glued to the ribbon is a strip of plastic rhinestones. Attached in the center is a metal spider with 2 clear plastic jewels. Based on the value and weight breakdowns, the metal spider imparts the essential character.
Item 30330 is a Blue Rosette and Lace Choker. It is made of a blue satin woven polyester ribbon with a clasp on one end and a chain on the other. A blue satin rosette with a rhinestone in the center is glued to the lace and ribbon. A mini white satin rosette is glued to each side of the blue satin rosette. The fabric imparts the essential character of the choker.
The applicable subheading for the Jeweled Choker and the Cameo Choker will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Of plastics”. The rate of duty will be free.
The applicable subheading for the Honey Bee Choker and the Spider Choker will be 7117.19.9000, HTSUS, which provides for Imitation jewelry: Of base metal: Other: Other”. The rate of duty will be 11% ad valorem.
The applicable subheading for the Blue Rosette and Lace Choker will be 6217.10.9530, HTSUS, which provides for “Other made up clothing accessories: Accessories: Other: Of man-made fibers”. The rate of duty will be 14.6% 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division