CLA-2-71:OT:RR:NC:N4:433
Darren Yokopenic
Sr. Manager Import Compliance, LCB
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a bracelet from China.
Dear Mr. Yokopenic:
In your letter dated October 17, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
HSN item number 148166 is described as a bronze and mixed gemstones bracelet. The bracelet contains the following: chroprase, peridot, prehnite, aventurine, labradorite, fluorite, onyx, hematite, rock crystal, mother of pearl, and fresh water cultured pearls. The bronze castings hold in place all of the gemstones, including three cultured pearls. The weight of the bronze is reported at 92gm and the weight of the gemstones (including the cultured pearls) is reported at 38.5gm. The bronze cost less than the gemstones. This bracelet has a slide-in closure that is adorned with mixed gemstones and a singular cultured pearl.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 71, heading 7116, …Articles of precious and semi-precious stones, state in pertinent part, this heading covers all articles (other than those excluded by Notes 2 (b) and 3 to this Chapter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting partially of natural or cultured pearls or precious or semi-precious stones, but not containing precious metals or metals clad with precious metal (except as minor constituents). Further provided, the ENs to heading 7117, Imitation jewelry, excludes from its provision articles of jewelry containing natural or cultured pearls, and/or precious and semi-precious stones.
As the bronze and mixed gemstones bracelet contains cultured pearls and semiprecious stones, the item is not classifiable in heading 7117, HTSUS. Accordingly, the bracelet is classified in heading 7116, HTSUS – the provision in part for jewelry of natural or cultured pearls and/or precious and semi-precious stones.
The applicable subheading for the bronze and mixed gemstones bracelet, costing 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