CLA-2-71:OT:RR:E:NC:N4:433
Darren Yokopenic
Senior Manager Import Compliance
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of jade bangle bracelet from China.
Dear Mr. Yokopenic:
In your letter dated July 30, 2009, you requested a tariff classification ruling.
The item is described as a carved jade bangle bracelet with two sterling silver stations made in China. The listed weights for the bracelet are silver 3g, stone 39.16g – for a total weight of 42.16g. The listed values for the bracelet are silver $5.31, stone $12.19 – for a total value of $17.50. A photo of the item shows that the bracelet is primarily made from jade with two visible sterling silver stations in the form of rings or bands.
It is suggested by you that the Harmonized Tariff Schedule of the United States (HTSUS) classification number is 7116.20.0515, in that the jade provides the essential character of the bracelet.
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Chapter 71, HTSUS, provides for natural or cultured pearls, precious or semiprecious stones, precious metals, metal clad with precious metal, and articles thereof; imitation jewelry; coin. Legal Note 2 and 4 to Chapter 71, HTSUS, state, in pertinent part, that:
2. (a) Heading Nos. 71.13...does 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.
Heading No. 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
4. (a) The expression "precious metal" means silver, gold and platinum.
In an effort to determine if the subject bangle bracelet is an article of jewelry of precious metal or semi-precious stone of jade, the HTSUS, Explanatory Notes (ENs) may be consulted. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings.
EN 7113 states in pertinent part that:
This heading covers articles of jewelry...wholly or partly of precious metal or metal clad with precious metal that is:
(A) Small objects of personal adornment (gem-set or not) such as rings, bracelets, necklaces, brooches, ear-rings, neck chains, watch-chains and other ornamental chains; fobs, pendants, tie-pins and clips, cuff-links, dress-studs, buttons, etc.; religious or other crosses; medals and insignia; hat ornaments (pins, buckles, rings, etc.); ornaments for handbags; buckles and slides for belts, shoes, etc.; hair-slides, tiaras, dress combs and similar hair ornaments...
...To fall in this heading 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). Subject to this condition the goods may also contain pearls (natural, cultured or imitation), precious or semi-precious stones
(natural, synthetic or reconstructed), imitation stones, or parts of tortoise-shell, mother of pearl, ivory, amber (natural or agglomerated), jet or coral...
An examination of the photo of the jade bangle bracelet indicates two visible sterling silver rings or bands that appears to be part of the bracelet’s design; these bands impart a distinct character and quality onto the bracelet that factor into its adornment. It therefore concludes that the jade bangle bracelet contains precious metal exceeding minor constituents.
The applicable subheading for the jade (jadeite) bangle bracelet, exceeding minor constituents, will be 7113.11.5015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry and parts thereof, of precious metal or 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; Containing jadeite or rubies.” The rate of duty will be 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/.
Prohibition on the importation of certain goods of Burma.
(a) Pursuant to section 3A of the Burmese Freedom and Democracy Act of 2003 (Public Law 108-61; 50 U.S.C. 1701 note), as amended by the Tom Lantos Block Burmese JADE (Junta’s Anti-Democratic Efforts) Act of 2008 (Public Law 110-286), for purposes of goods provided for in headings 7103, 7113 and 7116, except as set forth in subdivisions (c) and (d) of this note, the importation of any of the following goods shall be prohibited:
jadeite mined in or extracted from Burma and classifiable in heading 7103 of the tariff schedule,
rubies mined in or extracted from Burma and classifiable in heading 7103 of the tariff schedule,
articles of jewelry containing jadeite described in subdivision (a)(i) of this note, whether classifiable in heading 7113 or 7116of the tariff schedule; and
articles of jewelry containing rubies described in subdivision a(ii) of this note, whether classifiable in heading 7113 or 7116 of the tariff schedule.
With respect to goods entered or withdrawn from warehouse for consumption, on or after September 27, 2008, should an importer choose to enter any good under heading 7103, 7113 or 7116, the presentation of such entry shall be deemed to be a certification by the importer that any jadeite or rubies contained in such good were not mined in or extracted from Burma.
(b) Notwithstanding the deemed certification under subdivision (a) of this note, the importation of the following goods—
jadeite mined in or extracted from a country other than Burma and classifiable in heading 7103 of the tariff schedule,
rubies mined in or extracted from a country other than Burma and classifiable in heading 7103 of the tariff schedule,
articles of jewelry containing jadeite described in subdivision (b)(i) or rubies described in subdivision (b)(ii) of this note, whether classifiable in heading 7113 or 7116 of the tariff schedule,
is not permitted unless such goods comply with the terms of any regulations issued by the Secretary of the Treasury to implement section 3A(c)(1) of the Burmese Freedom and Democracy Act of 2003, as amended, or are covered by any waiver or certification scheme that may be established pursuant to the provisions of sections 3(b) and 3A of Act, as amended.
(c) The provisions of this note shall not apply to Burmese covered articles and non-Burmese covered articles that were previously exported from the United States, including those that accompanied an individual outside the United States for personal use, if they are reimported into the United States by the same person, without having been advanced in value or improved in condition by any process or other means while outside the United States.
If an importer enters (or withdraws from warehouse for consumption) jadeite, rubies, or jewelry containing jadeite or rubies: the importer must have in his possession a certification from the exporter (exporter certification) certifying that the jadeite or rubies were not mined or extracted from Burma, with verifiable evidence from the exporter that tracks the jadeite or rubies: in rough form, from mine to exportation; and for finished jadeite, polished rubies, and articles of jewelry containing jadeite or rubies, to the place of final finishing.
Jewelry containing jadeite or rubies mined or extracted from Burma are prohibited from importation into the United States pursuant to section 3A(b) of the Jade Act and 19CFR 12.151(b).
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