CLA-2-71OT:RR:NC:N4 462
John Ellefson
Pandora
250 West Pratt Street
Floor 17, Trade and Customs
Baltimore, MD 21291
RE: The tariff classification of silver jewelry from Thailand
Dear Mr. Ellefson:
In your letter dated March 27, 2024, you requested a tariff classification ruling. Photos and descriptive literature were received. The items under consideration are as follows:
Item 163157C01-52 is a sterling silver ring with a treated freshwater cultured pearl.
Item 292919C01 is a set of sterling silver hoop earrings, each with one treated freshwater cultured pearl.
Item 292917C01 is a sterling silver ear cuff with a treated freshwater cultured pearl.
Item 293169C01 is a set of treated freshwater cultured pearl earrings, each on a sterling silver post with a sterling silver butterfly earring back.
The applicable subheading for the first item, the sterling silver jewelry with treated freshwater cultured pearls, will be 7113.11.5000, 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 silver, whether or not plated or clad with other precious metal: 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division