CLA-2-71:OT:RR:NC:N4:433
Mr. Robert Stack
Tompkins & Davidson, LLP
Counselors at Law
5 Hanover Square 15th Floor
New York, NY 10004
RE: The tariff classification of a cubic zirconium ring from China. Correction to Ruling Number N034400.
Dear Mr. Stack
This replaces Ruling Number N034400, dated August 5, 2008, filed on behalf of Avon Products, Inc., which contained a mistake of fact. In the original ruling request you stated the ring “Dream CZ Marquise Ring in Sorbet Box” combined both cubic zirconium and stone gems. However, as actually imported the ring features only cubic zirconium gems and no stone gems. A complete corrected ruling follows.
Photographs have been submitted for a “Dream CZ Marquise Ring in Sorbet Box”, style number PP1075052. This style consists of a single metal ring, containing a Cubic Zirconium stone, imported and sold in a box. The Cubic Zirconium stone comes in three different colors: a pink CZ ring in a pink gift box; a yellow CZ ring in a yellow gift box; and a clear CZ ring in a blue gift box.
The gift box in which the rings will be imported and sold is properly classified with it contents in accordance with General Rule of Interpretation 5(a) which states: “Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.” This rule does not, however, apply to containers which give the whole its essential character.
The applicable subheading for the rings will be 7116.20.0580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semi-precious 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 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