CLA-2 CO:R:C:G 087620 WAW
Mr. Robert Neill
Soaring Equipment Limited
193, Russell Road
Moseley,
Birmingham B13 8RR
ENGLAND
RE: Modification of Headquarters Ruling Letter (HRL) 086071;
Copper Bracelets
Dear Mr. Neill:
This letter is to notify you that we are modifying HRL
086071, that was issued to you on March 14, 1990, concerning the
tariff classification of copper bracelets under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). After
our reconsideration of the classification of the sample copper
bracelets, we have determined that the articles are more properly
classified under subheading 7117.19.50, HTSUSA, for the reasons
set forth below.
In HRL 086071, dated March 14, 1990, the subject merchandise
is described as wrist bracelets made from base metal copper.
The ruling letter states that the bracelets are either plain or
patterned and some of them are gold or silver plated. In this
ruling letter, Customs classified the copper bracelets which are
gold or silver plated 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 ruling further indicates
that those copper bracelets which are not plated with gold or
silver are classified under subheading 7117.90.40, HTSUSA, as
imitation jewelry, other, other, valued not over 20 cents per
dozen pieces or parts. In addition, the ruling states that
bracelets which are not plated with precious metals and are
valued over 20 cents per dozen pieces or parts are classified
under subheading 7117.90.50, HTSUSA.
Copper bracelets, whether or not gold or silver plated, are
correctly classified under subheading 7117.19.50, HTSUSA, which
provides for imitation jewelry, of base metal, whether or not
plated with precious metal: Other: Other. In order for an
article of jewelry to fall under subheading 7113.20.50, HTSUSA,
it must consist of a precious metal or a metal which is clad with
precious metal, rather than a metal which is merely plated with a
precious metal. Since copper is not a precious metal, to qualify
for classification under this provision, the article must be a
metal which is clad with a precious metal. For the purposes of
Chapter 71, a distinction is drawn between "plating" and
"cladding." The expression "metal clad with precious metal" is
defined in the Explanatory Notes to Chapter 71, which constitute
the official interpretation of the tariff at the international
level. The Explanatory Notes to Chapter 71 at page 949 define a
"metal clad with precious metal" as follows:
[M]aterial made with a base of metal, one or more
surfaces of which have been covered to any thickness
with precious metal by soldering, brazing, welding,
hot-rolling or similar mechanical means.
The expression "metal clad with precious metal" also includes
base metal inlaid with precious metal.
The Explanatory Notes to Chapter 71 makes clear that
"cladding" and "plating" are two distinct processes of applying
a metal to another surface. The Explanatory Notes state the
following:
[M]etal clad with precious metal, as defined in this
Chapter, should not be confused with base metals plated
with precious metals by electrolysis, vapour
deposition, spraying or immersion in a solution of
salts of precious metals, etc.
In sum, gold-plating and silver-plating are coatings of
precious metal, whereas, cladding is a mechanical bonding of a
precious metal to a base metal. Moreover, the thickness of the
gold or silver plating on a copper base metal bracelet (whether a
thin "wash" or a heavy plating) does not change the fact that the
article is essentially a base metal bracelet. Subheadings
7117.90.40 and 7117.90.50, HTSUSA, cover imitation jewelry that
are made of materials other than base metal. Inasmuch as the
copper bracelet consists of a base metal material, subheadings
7117.90.40 and 7117.90.50, HTSUSA, are inapplicable. In the
instant case, the sample bracelet consists of a base metal
material and does not become an article of precious metal jewelry
or a metal clad with precious metal by virtue of the fact that it
may be plated with either gold or silver. Accordingly, copper
bracelets of base metal, whether or not gold or silver plated,
are properly classified under subheading 7117.19.50, HTSUSA,
which provides for imitation jewelry: Of base metal, whether or
not plated with precious metal: Other: Other. Articles
classified under this subheading are subject to a rate of duty of
11 percent ad valorem.
We have attached a copy of 086071 for your reference.
Please feel free to contact this office if you have any questions
regarding this matter or if we can be of any further assistance.
HRL 086071 is hereby modified pursuant to 19 CFR 177.9(d).
If pending transactions are adversely affected by this
modification, you may, at your discretion, notify this office and
apply for temporary relief from the binding effects of this new
modification as may be dictated by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division