CLA-2-71:OT:RR:NC:N4:433
Maria Ince
Import Compliance Specialist
Home Shopping Network
2501 118th Avenue North Street
St. Petersburg, FL 33716
RE: The tariff classification of jewelry from China.
Dear Ms. Ince:
In your letter dated July 2, 2015, you requested a tariff classification ruling. Illustrative literature was provided.
SKU 430171 is a pair of earrings. Each earring consists of a sterling silver pin and clutch onto which there is an attached post made of bronze. Affixed to the post there is a small decorative flower petal made of sterling silver, which is connected to an O-ring that dangles a large size pendant having a bronze casting with a large size, oval shaped, carved green quartzite stone.
SKU 430205 is a chain and pendant necklace. The necklace consists of a 32-inch brass chain, spray painted over in a silver color, onto which a drusy and smoke quartz pendant dangles. Wrapped around the pendant bail pin connector made of sterling silver, linking the pendant to the chain, there are decorative rows of small, brass chain links painted silver.
SKU 430232 is a chain and pendant necklace. The necklace consists of an 18-inch brass chain spray painted in black, attached to which, is a singular carved resin (black, pink, turquoise) pendant. At the top of the pendant there is a bail clasp made of sterling silver linking the pendant to the brass chain.
SKU 430250 is a chain and pendant necklace. The necklace consists of an 18-inch, 7mm, brass chain spray painted in black, attached to which is a carved white aventurine and blank onyx tassel pendant. The bail linking the pendant to the chain and the setting for the white aventurine stone(s) are both made of sterling silver.
Legal Note 2 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides headings 7113, 7114, 7115 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing note does not apply to such articles. Legal Note 2 (b) provides that heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
Legal Note 11 to Chapter 71 of the 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 Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, for Chapter 71, heading 7113 “Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal,” provide in pertinent part, that to fall within heading 7113 – these articles “must” contain precious metal or metal clad with precious metal (including base metal inlaid with precious metal) to an extent exceeding minor constituents; (thus a cigarette case of base metal with a simple monogram of gold or silver remains classified as an article of base metal). Still, further evidence of the meaning of minor constituents can be found in the ENs to heading 7116, HTSUS, which provides in pertinent part, that the goods of heading 7116 may contain precious metal or metal clad with precious metal as minor constituents (e.g., a pearl necklace with a gold fastener).
We are of the following opinions:
For SKU 430171, the decorative sterling silver flower petal of each earring is more than of minor constituents, in that the flower petal contributes to the overall design and attractiveness of each earring. Accordingly, the applicable heading is 7113, HTSUS.
For SKU 430205, we are in agreement with you that the pendant bail pin connector, which you call a small clasp, is of minor constituents. Accordingly, the applicable heading is 7116, HTSUS.
For SKU 430232, we note that the bail plays a role of connecting the pendant to the chain, but in this case it is considered a minor fitting, equivalent to the exemplar above of the pearl necklace with a gold fastener. Accordingly, the applicable heading is 7117, HTSUS.
For SKU 430250, we note that bails in general are usually considered of minor constituents, unless ornamented like the bail of the merchandise concerned; consequently, we are in agreement with you that both the bail and pendant setting are more than of minor constituents. Accordingly, the applicable heading is 7113, HTSUS.
The applicable subheading for SKU 430171 and SKU 430250 will be 7113.11.5080, Harmonized Tariff Schedule of the United States (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; Other.” The rate of duty will be 5% ad valorem. The rate of duty will be 5% ad valorem.
The applicable subheading for SKU 430205 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.
The applicable subheading for SKU 430232 will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division