CLA-2-71:OT:RR:NC:N4:433
Suresh R. Mulani
C.E.O.
REKO Enterprises, Inc.
D/B/A/ Boston Wholesale
333 Washington Street, Suite 851
Boston, MA 02108
RE: The tariff classification of gold jewelry castings from Hong Kong.
Dear Mr. Mulani:
In your letter dated December 16, 2011, you requested a tariff classification ruling. No photos or samples of the cast rings, earrings, bracelets or other items were provided.
The merchandise is described as 14K gold jewelry castings. The castings include rings, earrings, bracelets and other non-specified cast jewelry. The castings are regarded as mountings as no stones are placed within the jewelry pieces. After setting the stones within each of the jewelry pieces these items are further polished and plated. All of these castings require additional processing prior to being distributed and/or sold.
You suggest in your ruling request that the gold castings used in the manufacture of jewelry pieces are classified under heading 7108 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gold (including gold plated with platinum) unwrought or in semimanufactured form, or in powder form.”
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
An examination of the ENs to heading 7108, HTSUS – the provision for gold directs one to heading 7106, HTSUS – the provision for silver. The ENs to heading 7106 apply mutatis mutandis (having substituted new terms) to heading 7108. As the terms of 7106 apply to heading 7108, we find that both headings, 7106 and 7108, do not cover castings, sinterings, pressings, etc. in the form of blanks for articles of jewelry, etc., falling in sub-Chapter III, HTSUS, the header provision for “JEWELRY, GOLDSMITHS’ AND SILVERSMITHS’ WARES AND OTHER ARTICLES.” These 14K gold jewelry castings are not classifiable in heading 7108, HTSUS. Consequently, items such as settings, mountings, ring blanks or pendants, of precious metal or metal clad with precious metal, are classified in sub-Chapter III of the HTSUS, with its heading of 7113 – the provision for “Articles of jewelry and parts thereof, of precious metal or metal clad with precious metal.”
The applicable subheading for the 14K gold jewelry castings, with the exception of necklaces, will be 7113.19.5085, 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 other precious metal, whether or not plated or clad with precious metal: Other: Other; Other.” The rate of duty will be 5.5% 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