CLA-2-71:RR:NC:SP:233 J89484
Ms. Liu Lam
Holsted Marketing Inc.
135 Madison Avenue
New York, NY 10016-6712
RE: The tariff classification of rings, a pin and earrings from China, Hong Kong and Thailand.
Dear Ms. Lam:
In your letter dated September 25, 2003 you requested a tariff classification ,ruling.
The submitted samples are as follows:
Sample B is a ladies’ ring made of rhodium plated brass and set with a cubic zirconia stone.
Sample D is a ladies’ pin made of 14KT gold plated brass and set with faux sapphires.
Sample E is a ladies’ ring made of rhodium plated brass and set with a glass blue topaz.
Sample F consists of a pair of post earrings made of rhodium plated sterling silver, each set with a faux blue topaz.
The applicable subheading for the Sample B ring, if valued not over $40 per piece, will be 7116.20.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece. The rate of duty will be 3.3% ad valorem.
The applicable subheading for the Sample B ring, if valued over $40 per piece will be 7116.20.1500, HTS, which provides for “Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Other.” The rate of duty will be 6.5% ad valorem.
The applicable subheading for the Sample D pin and the Sample E ring will be 7117.19.9000, HTS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the Sample F earrings, if valued not over $18 per dozen pieces or parts, will be 7113.11.2000, HTS, 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: Valued not over $18 per dozen pieces or parts.” The rate of duty will be 13.5% ad valorem.
The applicable subheading for the Sample F earrings, if valued over $18 per dozen pieces or parts, will be 7113.11.5000, HTS, 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.
Please note that a pair of earrings constitutes two pieces.
Articles classifiable under subheadings 7117.19.9000 and 7113.11.2000, HTS, which are products of Thailand are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division