CLA-2-71:S:N:N8:344 810863
Ms. Sandra Noble Goss
Goss Design Studio
781 2nd Avenue West
Owen Sound, Ontario N4K4M2
RE: The tariff classification of sterling silver and base metal
earrings from Canada.
Dear Ms. Goss:
In your letter dated May 3, 1995, you requested a tariff
classification ruling.
You have submitited five samples with your request. They
are:
1. GDS1. Sterling silver earring with ear wire designed
for use with pierced ears.
2. GDS2. Base metal (brass) earring with sterling
silver ear wire designed for use with
pierced ears.
3. GDS3. Sterling silver and base metal earring with post
designed for use with pierced ears.
4. GDS4. Base metal earring with 23k gold leaf and
sterling silver ear wire designed for use with
pierced ears.
5. GDS5. Base metal (brass) earring made with sterling
silver ear wire designed for use with pierced
ears.
The applicable subheading for Items GDS1 and GDS3, if valued
not over $18 per dozen pieces or parts, will be 7113.11.2000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for Articles of jewelry and parts thereof, of precious
metal or of metal clad with precious metal: Of silver, whether or
not plated or clad with other precious metal: Other: Valued not
over $18 per dozen pieces or parts. The rate of duty will be
24.7% ad valorem.
If Items GDS1 and GDS3 are valued over $18 per dozen pieces
or parts, the applicable subheading will be Articles of jewelry
and parts thereof of precious metal or of metal clad with
precious metal: Of silver, whether or not plated or clad with
other precious metal: Other: Other. The rate of duty will be
6.2% ad valorem.
The applicable subheading for Items GDS2, GDS4 and GDS5 will
be 7117.19.9000, HTS, which provides for Imitation jewelry: Of
base metal, whether or not plated with precious metal: Other:
Other: Other. The rate of duty will be 11% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport