CLA-2-71:OT:RR:NC:N4:433
John Nourijanian
President
Armen Cargo Services
150-36 182nd Street
Springfield Gardens, NY 11413
RE: The tariff classification of a heart ornament from Switzerland.
Dear Mr. Nourijanian:
In your letter dated April 25, 2016, on behalf of Paul Forrest Co., you requested a tariff classification ruling. Schematic diagrams and photos were submitted.
The merchandise concerned, plan number 10015-00001-001 is described on the Le Temps Manufactures SA (LTM SA) schematic diagram as the “Mouvement Heartbeat.” The item is a heart (beating) ornament which opens and closes underneath a sealed sapphire glass. Underneath the sapphire glass there will be diamonds and/ or other types of gemstones. The case of the heart ornament is made of 18K gold. The item has a mechanical movement, similar to a watch movement (constructed of 130 parts), except it does not keep time. The only purpose of the movement is to drive the heartbeat for about eight hours. At the back of the heart ornament there is a small hole in the center where a small key will be used to wind the movement. The key also serves as the clasp to the heart ornament. The heart ornament has a bail at its center top in which to place a chain through; the chain will not be imported with the ornament, but rather will be supplied after importation in the United States. It is indicated that, this is a new category of high-end jewelry.
Legal Note 1 (b), Legal Note 2 parts (a) and (b), and Legal Note 9 to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) is applicable and pertinent to the classification of the “Mouvement Heartbeat” ornament:
Legal Note 1 (b) provides in pertinent part that all articles consisting wholly or partly of precious metal or metal clad with precious metal are to be classified in Chapter 71, HTSUS.
Legal Note 2 (a) provides that headings 7113, 7114 and 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 9 provides that for the purposes of heading 7113, the expression “articles of jewelry” means:
(a). Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia); and
b). Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pillboxes, powder boxes, chain purses or prayer beads).
Clearly in accordance with Legal Note 1 (b), Legal Note 2 (a) and (b), and Legal Note 9 (a) to Chapter 71, HTSUS, the “Mouvement Heartbeat” is an article in part of precious metal gold, not containing minor constituents of precious metal in that the “18K case” plays a significant role in the forming and shaping of the heart ornament, and is a type of “pendant” falling under the expression of “article of jewelry. As such, the “Mouvement Heartbeat” pendant is classified within the jewelry provisions of heading 7113, HTSUS.
The applicable subheading for the “Mouvement Heartbeat” pendant 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 of metal clad with precious metal: Of precious metal, whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: 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 [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division