N318369

N318369 March 18, 2021 CLA-2-71:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 7116.20.0500; 7113.11.5000; 9903.88.15 Jerry Epstein W.N. Epstein & Co., Inc. 230 S. Bemiston Ave., Suite 540 Saint Louis, MO 63105 RE: The tariff classification of earrings and necklaces from China. Correction to Ruling N317663. Dear Mr. Epstein: This letter replaces Ruling Number N317663, dated March 15, 2021, which contained a clerical error. One item was inadvertently described as silver plated, when in fact, one item was actually sterling silver. A corrected ruling follows. In your letter dated February 17, 2021, on behalf of Roman and Sunstone, LLC, you requested a tariff classification ruling. Samples and descriptive literature were received. The items under consideration are as follows: The first item, style number 26104001, is a silver plated, base metal necklace with a snowflake-shaped pendant containing a blue cubic zirconia center. Also included is a base metal pair of earrings with cubic zirconia stones. Both items are packaged together for retail sale. The second item, style number 26102501, is a sterling silver necklace with a snowflake-shaped pendant containing cubic zirconia stones. The third item, style number 26111602, is a silver plated, base metal necklace with a butterfly-shaped pendant surrounded by a circle of cubic zirconia stones. Also included is a pair of butterfly-shaped base metal earrings with cubic zirconia stones. Both items are packaged together for retail sale. The applicable subheading for snowflake necklace with a blue center and earrings, style, 26104001, and the butterfly necklace with earrings, style number, 26111602, will be 7116.20.0500, Harmonized Tariff Schedule (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. The applicable subheading for sterling silver snowflake necklace, style 26102501 will be 7113.11.5000, HTSUS, which provides for ““Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other: Other.” The rate of duty will be 5% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 7113.11.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 7113.11.5000, HTSUS listed above. 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 the 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, please contact National Import Specialist Sandra Sary at sandra.sary@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division