CLA-2-71:RR:NC:SP:233 R02590

Mr. Kevin B. Cronin
1215 Boundary Road
Middleton, WI 53562

RE: The tariff classification of cultured pearl necklaces from Bangladesh.

Dear Mr. Cronin:

In your letter dated September 19, 2005, you requested a tariff classification ruling.

The articles to be imported are cultured pearl necklaces in various colors (white, pink, and/or black), of 6-7 mm, 7-8 mm, 8-9 mm, and 9-10 mm in size, and approximately 16 to 32 inches in length.

The applicable subheading for the cultured pearl necklaces will be 7116.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of natural or cultured pearls… Cultured.” The rate of duty will be 5.5% ad valorem.

Articles classifiable under subheading 7116.10.2500, HTS, which are products of Bangladesh are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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