CLA-2:CO:R:C:G 086071 SR
Mr. Robert Neill
Soaring Equipment Limited
193, Russell Road
Moseley,
Birmingham B13 8RR
RE: Copper bracelets
Dear Mr. Neill:
This is in reference to your letter dated December 4, 1989,
requesting the tariff classification of copper bracelets under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Neither samples nor country of origin information were
provided.
FACTS:
The merchandise at issue consists of wrist bracelets made
from copper. The bracelets can be plain or patterned. Some of
the bracelets are gold or silver plated.
ISSUE:
What is the tariff classification of the copper bracelets at
issue?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 7113, HTSUSA, provides for articles of jewelry and parts
thereof, of precious metal or of metal clad with precious metal.
-2-
The Explanatory Notes constitute the official interpretation
of the tariff at the international level. The Explanatory Notes
to heading 7113, HTSUSA, state that this heading covers articles
of jewelry as defined in Note 8 to the chapter, wholly or partly
of precious metal or metal clad with precious metal that is a
small object of personal adornment such as a bracelet; if it is
precious metal or metal clad with precious metal (including base
metal inlaid with precious metal) to an extent exceeding minor
constituents. Additional U.S. Note 1 to Section XV states that
for the purposes of the tariff schedule, the term "base metals"
embraces . . . copper . . . The Chapter Note 8 definition of
"articles of jewelry", includes small objects of personal
adornment such as bracelets.
The bracelets that are gold or silver plated would fall
under heading 7113, HTSUSA. If any of the copper bracelets are
not plated with precious metals they would be classified under
heading 7117, HTSUSA, which provides for imitation jewelry.
HOLDING:
The copper bracelets at issue that are gold or silver plated
are classifiable under subheading 7113.20.50, HTSUSA, which
provides for articles of jewelry and parts thereof, of precious
metal or of metal clad with precious metal, of base metal clad
with precious metal, other, other. The rate of duty is 6.5
percent ad valorem under the General duty rate column.
The copper bracelets that are not plated with gold or silver
are classifiable under subheading 7117.90.40, HTSUSA, if they are
valued not over 20 cents per dozen pieces or parts, as imitation
jewelry, other, other, valued not over 20 cents per dozen pieces
or parts. The rate of duty is 7.2 percent ad valorem under the
General duty rate column. If they are not plated with precious
metals and are valued over 20 cents per dozen pieces or parts,
then they are classifiable under subheading 7117.90.50, HTSUSA,
which provides for imitation jewelry, other, other, valued over
20 cents per dozen pieces or parts. The rate of duty is 11
percent ad valorem under the General duty rate column.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference