CLA-2-71:OT:RR:NC:N4:433
Rita Grapp
Classification Specialist
One Claiborne Avenue
HQ2 7th Floor
North Bergen, NJ 07047
RE: The tariff classification of three bangle bracelets connected together by cable chain with a lobster claw clasp from China.
Dear Ms. Grapp:
In your letter dated April 1, 2009, you requested a tariff classification ruling. Your sample is being returned to you.
Style number MNRUAK16, Monet, are three bangle bracelets composed of brass wire with a silver finish. Each bracelet has four decorative oval and round designs composed of white metal castings. The oval and round designs are plated with 12k gold, with each bracelet having the addition of two Cubic Zirconia (CZ) crystals. The total CZ crystals of the three bracelets are 1.5mm. These bracelets can be worn connected to each other by means of a white brass cable chain with a lobster claw clasp, or loose, or individually. No value information was provided.
The classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.
Chapter 71, HTSUS, provides for imitation jewelry. Note 11 to Chapter 71, HTSUS, states the following:
For the purposes of heading 7117, the expression "imitation jewelry" means
articles of jewelry within the meaning of paragraph (a) of note 8... not
incorporating natural or cultured pearls, precious or semiprecious stones
(natural, synthetic or reconstructed) nor (except as plating or a minor
constituents) precious metal or metal clad with precious metal.
The Explanatory Notes to the HTSUS, specifically Note 7104 (A), synthetic precious and semi-precious stones, covers a range of chemically produced stones which:
because of their colour, brilliance, resistance to deterioration, and
hardness are used by jewellers, goldsmiths and silversmiths in place
of natural or semi-precious stones, even if they do not have the same
chemical composition and crystal structure as the stones which the
resemble, e.g., yttrium aluminum garnet and synthetic cubic zirconia,
both of which are used to imitate diamond. (Emphasis added)
Pursuant to this note, “cubic zirconia crystals” are considered synthetic precious gemstones. Therefore, jewelry that incorporates precious or semiprecious synthetic stones is not considered imitation jewelry classifiable in heading 7117, HTSUS.
The applicable subheading for the three bangle bracelets if valued not over $40 per piece, 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 the three bangle bracelets if valued over $40 per piece, will be 7116.20.1580, 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: Other: Other.” The rate of duty will be 6.5% 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 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 (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division