CLA-2-71:OT:RR:NC:N2:233
Ms. Marlene Collins
Liz Claiborne, Inc.
One Claiborne Avenue
North Bergen, NJ 07047
RE: The tariff classification of jewelry charms from China.
Dear Ms. Collins:
In your letter dated March 9, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
Samples have been submitted for three jewelry charms.
Style number YJRU3179 is a one inch long Bat charm composed of brass that is plated with rhodium and palladium. The bat figure features wings ornamented with glass gemstones and one cubic zirconium. The back of the figure is inscribed “bite my couture.” The charm has a brass clasp and clip for attaching to the charm bracelet.
Style number YJRU3175 is a Mouse & Cheese charm. The mouse figure is composed of brass plated with a worn rhodium antique finish. The clasp and clip are composed of brass. The charm has a metal base inscribed with the trademark “Juicy Couture”. The sculpted cheese form is composed of plastic studded with one glass gemstone and three cubic zirconium gemstones.
Style number YJRU3181 is a cone-shaped Teepee charm measuring 1.25 inches high with a diameter of 1 inch at its widest point. This item is composed of brass that is plated with Ion gold and features a hinged bottom that opens to reveal a small figurine with a tribal headdress. The Teepee charm has brass ornamentation, and a brass clasp and clip for attaching to the charm bracelet. The bottom is inscribed “How Juicy.”
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1, HTSUS, provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, HTSUS, and if the headings or notes do not require otherwise, the remaining GRIs 2 through 6, HTSUS, may be applied.
Referring to Note 11 to Chapter 71 of the HTSUS:
“For the purposes of heading 7117, the expression "imitation jewelry" means articles of jewelry within the meaning of paragraph (a) of note 9 above (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.”
As style numbers YJRU3179 and YJRU3175 are composed of brass, with only minor constituents of cubic zirconium, we find the classification to be imitation jewelry of base metal. Style YJRU3181 is composed of brass, and is classified as imitation jewelry of base metal. See HQ 964475 dated May 7, 2001, HQ 961396 dated August 24, 1998, and HQ 557493 dated November 6, 1993, and HQ 088126 dated January 10, 1991.
The applicable subheading for the brass charms, 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.
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