CLA-2-71:OT:RR:NC:N4:433
Dionisia Melman, LCB
Customs Compliance and Logistics Manager
The Jewelry Group
1411 Broadway, 3rd Floor
New York, NY 10018
RE: The tariff classification of a bracelet and lapel pin from China.
Dear Ms. Melman:
In your letter dated April 14, 2017, on behalf NWH Jewelry Group, you requested a tariff classification ruling. Samples, illustrative literature and description were received.
Style number M1740-green is identified as the NAPIER “BR box pattern.” The bracelet consists of 9-20mm zinc castings plated in imitation silver; 16-20mm steel jumprings plated in imitation silver; 1-20mm brass joint & catch plated in imitation silver; 4, faceted epoxy (plastic) imitation gemstones colored in erinite; 20, faceted acrylic (plastic) imitation gemstones colored in erinite; 15, faceted acrylic imitation gemstones colored in pacific opal; 32, faceted acrylic imitation gemstones colored in chrysolite; and 1, faceted Cubic Zirconia (CZ), diamond-like imitation gemstone which is attached to the front of the clasp. To the right of the CZ the NAPIER logo is stamped.
Style number M2306-REV is identified as the NAPIER “Box Pin.” The lapel pin is in the shape of a snowman, and consists of 1-20mm zinc casting plated in imitation shiny silver; 1-20mm joint catch plated in imitation shiny silver; 1-20mm pin plated in imitation shiny silver; 105, faceted diamond-like imitation gemstones made of “PP (Polyropylene) glass stones” (glass fiber-reinforced Polypropylene); 7, faceted jet black PP glass stones; and 1, faceted Cubic Zirconia (CZ), diamond-like imitation gemstone which is attached to the backside of the casted snowman. To the left of the CZ the NAPIER logo is stamped.
Legal Note 11 to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides that 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. See Legal Note 9 (a), HTSUS, for exemplars of articles of jewelry.
The applicable subheading for style number M1740-green, the NAPIER “BR box pattern” and style number M2306-REV, the NAPIER “Box Pin,” 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 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 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, contact National Import Specialist Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division