CLA-2-71:OT:RR:NC:N4:433
Maria M. Ince
Import Compliance Specialist
Home Shopping Network
2501 118th Avenue North
St. Petersburg, FL 33716
RE: The tariff classification of jewelry from China.
Dear Ms. Ince:
In your letter dated July 28, 2015, you requested a tariff classification ruling. Illustrative literature was provided, with updated specifications for SKU 430171 and SKU 430205. See New York ruling N266339 dated July 27, 2015.
SKU 430171 is a pair of earrings. Each earring consists of a sterling silver pin and clutch onto which there is an attached post made of bronze. Affixed to the post there is a small decorative flower petal made of bronze plated in sterling silver, which is connected to an O-ring that dangles a large size pendant having a bronze casting with a large size, oval shaped, carved green quartzite stone.
SKU 430205 is a chain and pendant necklace. The necklace consists of a 32-inch brass chain, spray painted over in a silver color, onto which a drusy and smoke quartz pendant dangles. Wrapped around the pendant bail pin connector made of sterling silver, linking the pendant to the chain, there are decorative rows of small, sterling silver chain links.
Legal Note 2 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides headings 7113, 7114, 7115 do 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. Legal Note 2 (b) provides that heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
Legal Note 11 to Chapter 71 of the HTSUS provides that for the purposes of heading 7117, the expression “imitation jewelry” means articles of jewelry within the meaning of paragraph (a) of note 9 above (but not including buttons or other articles of heading 9606, or dress combs, hair slides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. See Legal Note 9 (a), HTSUS, for exemplars of articles of jewelry.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, for Chapter 71, heading 7113 “Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal,” provide in pertinent part, that to fall within heading 7113 – 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). Still, further evidence of the meaning of minor constituents can be found in the ENs to heading 7116, HTSUS, which provides in pertinent part, that the goods of heading 7116 may contain precious metal or metal clad with precious metal as minor constituents (e.g., a pearl necklace with a gold fastener).
We are of the following opinions:
For SKU 430171, the sterling silver pin and clutch are of minor constituents, in that the functional jewelry findings are not the setting to which the ornamentation of the earring is attached or affixed to, and moreover does not contribute to the overall design and attractiveness of each earring. Accordingly, the applicable heading for SKU 430171 is heading 7117, HTSUS.
For SKU 430205, we are in partial agreement with you that the pendant bail pin connector, which you call a small clasp, is of minor constituents, however, the sterling silver chain links, giving the appearance of a tassel, contribute to the overall design and attractiveness of the pendant, and, are therefore considered to be more than of minor constituents. Accordingly, the applicable heading for SKU 430205 is heading 7113, HTSUS.
The applicable subheading for SKU 430171 will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for SKU 430205 will be 7113.11.5080, 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 plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other: Other; Other.” 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/.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division