CLA-2-:71:S:N:N3G:344 863885
7113.19.5000
Mr. Gil Malo Jaramillo
Robles 653 y Amazonas
P.O. Box 8932 Suc.7
Quito, Ecuador
RE: The tariff classification of a precious jewelry articles
from Ecuador.
Dear Mr. Jaramillo:
In your letter of April 3, 1991, you asked for a tariff
classification ruling on certain gold and silver jewelry articles
that you plan to hand carry from Ecuador. You intend to visit
jewelers in the United States in an effort to sell your jewelry
and to make contacts for future business.
You have inquired about the following:
1.- Hand-made 18K gold jewelry: rings, earrings, necklaces and
bracelets.
2.- Hand-made 18K gold jewelry: rings, earrings, necklaces and
bracelets, set with semiprecious stones.
3.- 18K gold jewelry made by machine casting and finished by
hand.
4.- 18K gold chains, machine-made, hand-polished.
5.- Silver jewelry, fineness 950.
6.- Silver jewelry, 950, set with semiprecious and synthetic
stones.
7.- Silver chains, machine-made, finished and polished by hand.
The applicable subheading for the 18K gold rings, earrings
and bracelets, whether hand-made or machine-cast and gem-set or
not, will be 7113.19.5000, Harmonized Tariff Schedule of the
United States (HTS), which provides for articles of jewelry and
parts thereof, of precious metal...of other precious
metal...other: other. The rate of duty will be 6 1/2% ad
valorem.
The applicable subheading for the 18K gold necklaces and
neck chains, whether hand-made or machine-made, will be
7113.19.2900, HTS, which provides for articles of jewelry and
parts thereof, of precious metal...of other precious
metal...other: necklaces and neck chains, of gold: other. The
rate of duty will be 6 1/2% ad valorem.
The silver jewelry, including the silver neck chains,
whether hand-made or made by machine, and whether gem-set or not,
is classifiable under the provision for articles of jewelry and
parts thereof...of silver. If valued not over $18 per dozen
pieces, the applicable subheading for the silver jewelry will be
7113.11.2000, HTS, and the rate of duty will be 27 1/2% ad
valorem. If the silver jewelry is valued over $18 per dozen
pieces, the applicable subheading will be 7113.11.5000, HTS, and
dutiable at the rate of 6 1/2% ad valorem.
Silver jewelry articles made in Ecuador, classifiable under
7113.11.2000 and 7113.11.5000, HTS, and 18K gold jewelry
articles, made in Ecuador and classifiable under 7113.19.2900 and
7113.19.5000, HTS, are entitled to duty-free treatment under the
Generalized System of Preferences (GSP) upon compliance with all
applicable regulations. You should have a "Form A" certificate
of origin, properly executed, for the jewelry that you carry to
the United States.
If the value of your of your jewelry is not over $1250, an
informal entry is required. If the value of your jewelry exceeds
$1250, a formal entry must be filed with Customs. You may want to
arrange for a licensed customshouse broker to meet you upon your
arrival in the United States. The broker can prepare the
necessary entry, thus facilitating the release of your jewelry.
Concerning your unsold jewelry, in the event the jewelry did
not qualify for duty-free treatment under the GSP, you can apply
for a refund of any duties you may have paid under the "same
condition drawback" procedures. A drawback entry must be filed
prior to exportation of the unsold jewelry from the United States
(prior to the time you leave the United States).
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport