CLA-2-98:OT:RR:NC:N4:441
Vanessa Bracero
The Jewelry Group
1411 Broadway
New York, NY 10018
RE: The tariff classification of a set of earrings and a bracelet from China
Dear Ms. Bracero:
In your letter dated May 8, 2025, you requested a tariff classification ruling. You have submitted
photographs and descriptive literature for our review.
Sample A is a pair of earrings constructed of zinc alloy. Each earring is laser-marked with the word
“SAMPLE” inside the earrings. You have indicated that the declared value is $1.19.
Sample B is a stretch bracelet constructed of zinc alloy. The bracelet is laser-marked with the word
“SAMPLE” on the interior. You have indicated the declared value is $1.26.
The earrings and bracelet are of the type classified in subheading 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.
You inquiry is regarding whether or not the above decribed jewelry is eligible for special tariff treatment
under subheading 9811.00.60, which provides for “Any sample (except samples covered by heading
9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it
is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting
orders for products of foreign countries.”
As the articles are permanently laser-etched with the word, “SAMPLE,” rendering them unsuitable for
commercial sale and clearly indicating their restricted use as samples, we agree.
The articles are eligible for classification under subheading, 9811.00.60, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Any sample (except samples covered by heading 9811.00.20 or
9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable
for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for
products of foreign countries. The rate of duty will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. Additionally, effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All
imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff
applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time
products from all countries will be subject to an additional 10 percent ad valorem rate of duty. However,
those additional duties do not apply for goods properly entered under subheading 9811.00.60.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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 Vikki Lazaro at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division