CLA-2-71:OT:RR:NC:N4:433
Brenda Bodnar
Director, Corporate Customs Compliance
Jones Jewelry Group, Inc.
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of sterling silver jewelry from China.
Dear Ms. Bodnar:
In your letter dated April 9, 2010, you requested a tariff classification ruling. As requested, the samples will be returned to you.
Sample J294-5603 (Style 34866678T) is a bracelet that is made of Sterling Silver, and semi-precious stones of Cubic Zirconia (CZ) and Marcasite. The bracelet measures 7.25 inches. It features 8 large silver square “Pave Mark” and 412 round Marcasite stones; 4 small silver square “Pave Mark” and 40 round Marcasite stones; and 3 Cubic Zironia stones. The bracelet closes by means of a silver lobster clasp. Cost data indicates $54.83.
Sample J294-5604 (Style number 34866778T) is a bracelet that is made of Sterling Silver and semi-precious stones of Marcasite. The bracelet measures 7.25 inches. It features 31silver square “Pave Mark” and 527 round Marcasite stones. Cost data indicates $40.46.
Sample J294-5612 (Style 32867578T) is a pair of earrings made of Sterling Silver and semi-precious stones of Marcasite. The earrings are designed in an oval shape with leverback findings. It features 310 round Marcasite stones. Cost data indicates $29.30.
You specifically ask whether the samples under consideration would be classifiable under Subheading 7113.11.5080 of the Harmonized Tariff Schedule of the United States (HTSUS) or under Subheading 7116.20.0580, HTSUS. Heading 7113, HTSUS, covers articles of jewelry and parts thereof of precious metal or metal clad with precious metal, and heading 7116, HTSUS, in pertinent part, covers articles of precious and semi-precious stones. Legal Note 2 (b) to Chapter 71, HTSUS, provides that Heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents). Upon review of the bracelets and earrings, we find that the jewelry pieces made in part of Sterling Silver, a precious metal, not to be of minor constituents; accordingly the jewelry pieces are classified in Heading 7113, HTSUS – the provision for articles of jewelry of precious metal.
The applicable subheading for the bracelets will be 7113.11.5080, 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 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 (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division