CLA-2-71:RR:NC:SP:233 K89501
Ms. Sherri Cohen
Universal Watch Co., Inc.
5016 Schuster Street
Las Vegas, NV 89118
RE: The tariff classification of jewelry from Germany.
Dear Ms. Cohen:
In your letter dated August 31, 2004, you requested a tariff classification ruling.
The items to be imported are the Boccia titanium jewelry line and the TeNo jewelry line. You have enclosed samples of the following items:
Boccia
0320-05 – Polished titanium bracelet with enamel inlay
0714-03 – Titanium cross set with .14ct diamonds
0107-01 – Titanium and 14kt yellow gold ring
0101-13 – Titanium ring set with .045ct diamonds
0505-10 – Titanium hoop earrings wet with .20ct diamonds
TeNo
062.1300.d31 – Steel ring set in center with 18kt gold and edged with black ceramic
069.03p03 – Steel ring set with .30ct diamonds
069.0336SP – Steel ring tension set with .20ct pink sapphire
044.02P06.D15 – Steel pendant set in center with black ceramic and surrounded by 24 diamonds
048.3000.D21 – Steel cross set with 18kt gold
Your samples are being returned as requested.
The applicable subheading for the polished titanium bracelet with enamel inlay (item 1) will be 7117.19.9000, Harmonized Tariff Schedule of the United States (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 titanium cross set with .14ct diamonds (item 2), the titanium ring set with .045ct diamonds (item 4), the titanium hoop earrings set with .20ct diamonds (item 5), the steel ring set with .30ct diamonds (item 7), the steel ring tension set with .20ct pink sapphire (item 8), and the steel pendant wet in center with black ceramic and surrounded by 24 diamonds (item 9) 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 titanium and 14kt yellow gold ring (item 3), the steel ring set in center with 18kt gold and edged with black ceramic (item 6), and the steel cross set with 18kt gold (item 10) will be 7113.19.5000, HTS, which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal…Other.” The rate of duty will be 5.5% ad valorem.
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