CLA-2-71:RR:NC:SP:233 K83585
Ms. Katie Carman
Shiro Limited
928 Broadway, 8th Floor
New York, NY 10010
RE: The tariff classification of jewelry from Thailand.
Dear Ms. Carman:
In your letter dated February 26, 2004, you requested a tariff classification ruling and applicable tariff rates for jewelry pieces manufactured according to the following two scenarios:
You purchase sterling silver chain that is produced in the U.S. and ship it to Thailand. They are in bare (continuous) lengths and have no clasps. In Thailand, they are cut to length with jump rings or clasps added. They are either made into necklaces or added to complete a necklace. They are shipped to the U.S. as finished jewelry.
You ship semiprecious stones or pearls from China to Thailand. They are temporarily strung for shipment. In Thailand the stones and pearls will be made into bracelets and necklaces. They are shipped to the U.S. as finished jewelry.
You have submitted photographs depicting the original states of the chains and stones/pearls and the finished products they are used in.
The applicable subheading for the sterling silver necklaces, if valued not over $18 per dozen pieces or parts, will be 7113.11.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of jewelry and parts thereof…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.
Articles classifiable under subheading 7113.11.2000, HTS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
The applicable subheading for the sterling silver necklaces, 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 silver, whether or not plated or clad with other precious metal: Other: Other.” The rate of duty will be 5% ad valorem.
The applicable subheading for the semi-precious stone jewelry, if valued not over $40 per piece, will be 7116.20.0500, HTS, which provides for “Articles 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 semi-precious stone jewelry, if valued over $40 per piece, will be 7116.20.1500, HTS, which provides for “Articles 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 pearl jewelry, if of natural pearls, will be 7116.10.1000, HTS, which provides for “Articles of… natural or cultured pearls: Natural.” The rate of duty will be 3.3% ad valorem.
The applicable subheading for the pearl jewelry, if of cultured pearls, will be 7116.10.2500, HTS, which provides for “Articles of…natural or cultured pearls: Cluttered.” The rate of duty will be 5.5% ad valorem.
Articles classifiable under subheadings 7116.10.1000 and 7116.10.2500, HTS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
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