CLA-2-71:OT:RR:NC:N4:433
Dionisia Melman
Customs Compliance and Logistics Manager
The Jewelry Group
1411 Broadway, 3rd Floor
New York, NY 10018
RE: The tariff classification of a bracelet from China.
Dear Ms. Melman:
In your letter dated March 27, 2017, on behalf NWH Jewelry Group, you requested a tariff classification ruling. Samples, illustrative literature and description were received. For purposes of this ruling epoxy imitation gemstones are considered to be plastic, and PP (Polypropylene) glass imitation gemstones are considered to be glass fiber-reinforced polypropylene – plastic.
Style number “M4310” is a NAPIER stretch bracelet. The bracelet consists of 4-4.5 by 22 by 38mm zinc castings plated in imitation gold; 1-4 by 17 by 23mm zinc casting plated in imitation gold; 4-14 by 18mm, faceted, ruby-red water drop epoxy imitation gemstones; 10-9 by 11mm, faceted, ruby-red, water drop epoxy imitation gemstones; 8-1.7mm, faceted, glass “China” diamond-like imitation gemstones; and 1-1.5mm Cubic Zirconia (CZ), faceted, diamond-like imitation gemstone, which is attached to the underside of one of the plated zinc castings. To the left of the CZ the NAPIER logo is stamped.
Style number “M2306-Crystal” is a NAPIER lapel pin. The lapel pin is in the shape of a snowman, and consists of 1-20mm zinc casting plated in imitation shiny silver; 1-20mm joint catch plated in imitation shiny silver; 1-20mm pin plated in imitation shiny silver; 105, faceted, diamond-like PP (Polypropylene) glass imitation gemstones, 7, faceted, jet (black) PP (Polypropylene) glass imitation gemstones; and 1 Cubic Zirconia (CZ), faceted diamond-like imitation gemstone set on the front of the snowman. On the backside of the lapel pin the NAPIER logo is stamped.
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. See Legal Note 9 (a), HTSUS, for exemplars of articles of jewelry.
The applicable subheading for style number “M4310” stretch bracelet and style number “M2306-Crystal” lapel pin, each jewelry piece containing a CZ gemstone, will be 7116.20.0580, 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: Valued not over $40 per piece: Other.” The rate of duty will be 3.3% 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division