CLA-2-71:OT:RR:NC:N4: 433
Steven Kim
Associate Manager- Customs
Macys Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a necklace and bracelet from China.
Dear Mr. Kim:
In your letter dated October 30, 2015, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Style ALFOVALNECKLACE is a necklace and style ALFOVALBRACELET is a bracelet. Both the necklace and bracelet are made of zinc cast, shaped in oval links. Each item has an extender chain and lobster clasp closure. A metal disc logo charm is attached to each extender chain with a Cubic Zirconium (CZ) embedded on one side of the logo charm. In addition, the “Alfani” trademark is engraved on both sides of each logo charm.
Legal Note 11 to Chapter 71 of the Harmonized Tariff Schedule of the United States (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.
The jewelry pieces cannot be classified as imitation jewelry in heading 7117 of the Harmonized Tariff Schedule of the United States (HTSUS) for it contains a CZ chip embedded within the logo charm, which is considered to be a simulated diamond – see Legal Note 11 to Chapter 71 of the HTSUS. The synthetic (simulated) diamond is categorized under precious gemstones. Consequently, this item is classified as precious jewelry in subheading 7116.20 of the HTSUS
The applicable subheading for the necklace and bracelet 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 TSUS 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 Branch Chief Denise Faingar at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division