CLA-2-71:OT:RR:NC:N4:433
Darren Yokopenic
Senior Manager, Import Compliance
Home Shopping Network
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a ladies’ silver ring with semiprecious stones from China.
Dear Mr. Yokopenic:
In your letter dated December 11, 2009, you requested a tariff classification ruling. The sample you submitted will be returned as you requested.
A sample has been submitted for HSN item number 113757, a ladies’ sterling silver ring with various semiprecious stone attachments. The ring features a magnetized well into which one of seven cabochon-cut stones can be set. Each stone has a magnet glued to its flat side to hold it in place. The interchangeable stones include Black Onyx, Tiger Eye, Red Jasper, Lavender Jade, Green Jade, Amazonite and Rhodonite. The stones will be packaged with the ring and are to be sold together.
For tariff classification purposes, the ring and the stones form a composite good consisting of different components. The ring and the stones are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of this composite good is the ring.
The applicable subheading for the ring and replacement stones 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 of metal clad with precious metal: Of precious metal whether or not 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/.
On January 16, 2009, U.S. Customs and Border Protection published an interim final rule in the
Federal Register which implements certain provisions of the Tom Lantos Block Burmese JADE
(Junta's Anti-Democratic Efforts) Act of 2008 (Public Law 110-286) (the "JADE Act") and
Presidential Proclamation 8294 of September 26, 2008, by prohibiting the importation of
"Burmese covered articles" (jadeite, rubies, and articles of jewelry containing jadeite or rubies,
mined or extracted from Burma), and by setting forth conditions for the importation of "non Burmese covered articles" (jadeite, rubies, and articles of jewelry containing jadeite or rubies, mined or extracted from a country other than Burma). The interim final rule amends the CBP regulations under parts 12 and 163 of title 19 of the Code of Federal Regulations (19 CFR parts12 and 163). This memorandum updates the October 29, 2008, guidance due to the interim final rule which became effective on January 16, 2009. CBP has begun enforced compliance of the rule. Further details of the requirements imposed on the importer and exporter are outlined
below.
As set forth in 19 CFR 12.151, if an importer enters any good (or withdraws any good from
warehouse for consumption) under heading 7103, 7113, or 7116 of the Harmonized Tariff
Schedule of the United States (HTSUS) pursuant to Additional U.S. Note 4(a) to chapter 71,
HTSUS, the presentation of the entry serves as an "importer's certification" that any jadeite or
rubies contained in such good were not mined or extracted from Burma.
The importer is also required to have in his possession, a certification from the exporter
("exporter's certification") certifying that the jadeite or rubies were not mined or extracted from
Burma along with verifiable evidence from the exporter that tracks the jadeite or rubies as
follows: in rough form, the jadeite or rubies must be tracked from mine to exportation; with
respect to exportation from the country of finished jadeite or polished rubies, from mine to place
of final finishing; and with respect to exportation from the country of articles of jewelry
containing jadeite or rubies, from mine to the place of final finishing of the article of jewelry.
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