CLA-2-71:OT:RR:NC:N4:433
Lisa Taylorson
Customs Compliance Supervisor
Saks Fifth Avenue
500 Hickory Drive
Aberdeen, MD 21001
RE: The tariff classification of cufflinks from the United Kingdom.
Dear Ms. Taylorson:
In your letter dated March 20, 2013, you requested a tariff classification ruling. A photo was provided.
Style CL2412 (23030) is a pair of men’s salt and pepper cufflinks from Tateossian. Both cufflinks are to be worn as a coordinated set. One cufflink is a small glass box containing semiprecious gemstones of white agates and the other cufflink is a small glass box containing real peppercorns. The white agates resemble salt. A limited material breakdown by weight only indicates that the white agates are 1.88%, the peppercorns are 1.88%, the glass is 9.04%, and the rhodium plated brass is 87.2%.
It is recognized that the Explanatory Notes (ENs) constitute the official interpretation of the Harmonized Tariff Schedule at the international level. As such, the ENs to Chapter 71, heading 7116, (Articles of natural or cultured pearls, precious and semi-precious stones (natural, synthetic or reconstructed)), 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). Additionally, the ENs to heading 7117, Imitation jewelry, excludes articles of jewelry containing natural or cultured pearls, and precious and semi-precious stones.
The applicable subheading for the men’s salt and pepper cufflinks, containing semiprecious gemstones, will be 7116.20.1580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural and cultured pearls, precious and semi-precious stones (natural, synthetic or reconstructive): Of precious and semiprecious stones (natural, synthetic or reconstructive): 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,
Thomas J. Russo
Director
National Commodity Specialist Division