CLA-2-71:OT:RR:NC:N4:433
Lisa Schoettger
1958 9th Avenue E.
Twin Falls, ID 83301
RE: The tariff classification of an authentic “Piaget” ring from an unspecified Country of Origin.
Dear Ms. Schoettger:
In your letter dated October 22, 2017, you requested a tariff classification ruling. Illustrative literature was furnished from the website of ebay.com. You indicate that the ring will be coming from Japan.
The merchandise concerned is described on the website of ebay.com as an authentic “Piaget Possession Diamond Ring 18K Yellow Gold.” The “Possession Ring” is a ring within a ring, having two independent rotating bands, allowing the wearer to play with the bands of the ring, thereby creating asymmetrical effects by simply rotating the bands and realigning the diamonds set within the gold bands.
Piaget is a Swiss company founded in 1874 with over 143 years of being a watchmaker and over 57 years of being a jeweller. As reported on Wikipedia, Piaget is a wholly owned subsidiary of Compagnie Financière Richemont SA, a Switzerland based luxury goods holding company founded in 1988 by South African businessman Johann Rupert. Piaget is based in Geneva, Switzerland.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule, and any relative section or chapter notes (together known as legal notes). In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
Legal Note 1 (b), Legal Note 2 parts (a) and (b), and Legal Note 9 to Chapter 71 of the HTSUS is applicable and pertinent to the classification of the “Possession Ring.” Legal Note 1 (b), HTSUS, 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), HTSUS, 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” and Legal Note 2 [(b)], HTSUS, 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, HTSUS, 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).
In accordance with Legal Note 1 (b), Legal Note 2 (a) and (b), and Legal Note 9 (a) to Chapter 71, HTSUS, the “Possession Ring” is an article in part of precious metal gold, not containing minor constituents of precious metal, in that the “18K” gold casting is the “ring’s setting” in which the diamonds are placed (set) along the rotating bands. The circular casting/setting, even without the placing of the diamonds, plays a significant role in the forming and shaping of the jewelry piece, simply recognizable as a ring. As such, the merchandise concerned is classified within the jewelry provisions of heading 7113, HTSUS.
The applicable subheading for the “Piaget Possession Diamond Ring 18K Yellow Gold,” will be 7113.19.5090, 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.” The rate of duty will be 5.5% ad valorem, under Column 1, General, HTSUS, provided that the country of origin(s) is one that the United States has “normal trade relations.”
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