CLA-2-71:OT:RR:NC:N4:433
Christi S. Roos, LCB
Global Trade Compliance Consultant
M-PACT Solutions Inc.
P.O. Box 30209
4294 Swinnea Road
Memphis, TN 38118
RE: The tariff classification of necklaces from China.
Dear Ms. Roos:
In your letter dated August 29, 2017, on behalf of Beeline Import & Services, LLC, you requested a tariff classification ruling. Illustrative literature and a description were received.
SKU number NWN-36280-G-1 is a double stranded ladies necklace. The 18-inch base metal chain necklace with a 3-inch extender chain and lobster clasp are plated in imitation gold. Hanging from the 18-inch chain is a small base metal nugget pendant plated in imitation gold. At the bottom of the inner-second chain there is a faceted, Cubic Zirconia (CZ) diamond-like imitation gemstone and at the top of the 3-inch extender chain there is a faceted, CZ diamond-like imitation gemstones.
SKU number NWSJS1507-271N-S is a ladies necklace. The 27-inch base metal chain necklace with a 3-inch extender chain and lobster clasp are plated in silver. Hanging from the 27-inch chain link necklace is a base metal pendant having an egg-shaped, cut out design plated in silver. At the top of the 3-inch extender chain plated in silver there is a round Howlite gemstone.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
Legal Note 1 (a) and Legal Note 2 part (b) to Chapter 71 of the HTSUS is applicable to the classification of the merchandise concerned. Legal Note 1 (a) provides in pertinent part that all articles consisting wholly or partly of natural or cultured pearls or of precious and semiprecious stones (natural, synthetic or reconstructed) are to be classified in Chapter 71, HTSUS. Legal Note 2 (b) provides that heading 7116, HTSUS, does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents). The plating of silver or gold or platinum over a base metal jewelry piece(s) does not confer an article to be of precious metal – see Legal Notes: 4 (a), 5 (a) (b) and (c) and 11, HTSUS.
The applicable subheading for SKU number NWN-36280-G-1 containing a CZ imitation gemstone and SKU number NWSJS1507-271N-S containing a Howlite gemstone, 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