CLA-2-71:OT:RR:E:NC:SP:233
Adam Hooker
Import/Export Coordinator
Michael Hill LLC
Water Tower Place
835 North Michigan Avenue
Chicago, IL 60611
RE: The tariff classification of 10 carat yellow gold Figaro chain from New Zealand; 9 carat yellow and white gold fancy chain from Turkey; 9 carat fancy yellow and rose gold chain from Australia; 10 carat yellow gold flat square Wheat chain from Italy; and 10 carat yellow gold Belcher necklace from Australia.
Dear Mr. Hooker:
In your letter dated December 1, 2008, you requested a tariff classification ruling.
Descriptive literature and photos of the 10 carat yellow gold Figaro chain indicates a 50cm length chain, with a Parrot ring clasp. The chain is composed of a series of three circular links followed by one oblong link in a repeating pattern. The complete weight of the article is 40.53 grams of 10 carat yellow gold. This article contains no jewels or parts that are not made of gold.
Descriptive literature and photos of the 9 carat yellow and white gold fancy chain indicates a 45cm length chain, hollow, with a Box clasp. The chain is composed of mixed yellow and white gold links. The complete weight of the article is 13.16 grams of 9 carat yellow and white gold. This article contains no jewels or parts that are not made of gold.
Descriptive literature and photos of the 9 carat yellow and rose gold chain indicates a 43cm length chain, with a Boldt ring clasp. The chain is composed of individual links designed in an intertwined and braided pattern, the intertwined portions of each individual link alternates between being composed of yellow or rose gold, the ends of each link are then crossed by an intersecting double banded ring of alternating yellow and rose gold, and then each intertwined link is connected by an “O-ring” of yellow gold. The chain is composed of mixed yellow and rose gold links. The complete weight of the article is 43.71 grams of 9 carat yellow and rose gold. This article contains no jewels or parts that are not made of gold.
Descriptive literature and photos of the 10 carat yellow gold flat square Wheat chain indicates a 45cm length chain, with a Parrot ring clasp. The chain is composed of a repetitive pattern of tightly bound and overlapping links, of which all of the links are of the same size and pattern. It is not formed in a rope like manner through braiding, twining or threading. The complete weight of the article is 13.50 grams of 10 carat yellow gold. This article contains no jewels or parts that are not made of gold.
Descriptive literature and photos of the 10 carat yellow gold Belcher necklace indicates a 45cm necklace, with a Boldt ring clasp having diamond set end caps. The necklace is composed of individual links of yellow gold that repeat in an intersecting pattern, of which all the links are identical in shape, style and composition. The complete weight of the article is 41.8 grams of 10 carat yellow gold. This piece contains 0.1pt diamond studded end caps on either side of the Boldt ring clasp, six diamonds per end cap – three per side.
As the Legal Notes to the Harmonized Tariff Schedule (HTS) of the United States and its associated Explanatory Notes to the HTS are silent on the meaning and application for jewelry of “mixed link” under HTS Subheading 7113.19.2580, it falls upon common terminology as described in dictionaries, trade publications and the like, for purposes of defining and applying classifications to articles.
To apply a narrow meaning to mixed link would serve to all but remove articles from the provision, except based on identical shape and style. Physical composition, shape, size, style, color and other factors must be looked at as well. To prevent an all restrictive provision, the following Online Oxford English Dictionary will be used as a guide for defining and applying the provision:
Mix (noun): b. fig. A combination of different qualities, features, etc., which make an integrated whole.
Mix (verb): a. To put together or combine (two or more substances or things) so that the constituents or particles of each are interspersed or diffused more or less evenly among those of the rest; to unite (one or more substances or things) in this manner with another or others; to make a mixture of, to mingle, blend.
Mixed (adjective) 1. Consisting of different or dissimilar elements or qualities; not of one kind, not pure or simple; composite.
Link (noun): 1. a. One of the series of rings or loops which form a chain. Also, formerly, pl. chains, fetters.
For example: the “O-ring” in the 9 carat fancy yellow and rose gold chain cannot be disregarded, as it adjoins bands of alternating yellow and rose gold, thus providing a “link” to the next series of alternating gold colors; the “O-ring” is a mixed link within the chain. Additionally the yellow and rose gold or yellow and white gold are also mixed link, as they are formed by different alloys of metal, contributing to unique qualities and features in the manufacture of gold necklaces and chains.
The applicable subheading for the 10 carat yellow gold Figaro chain, the 9 carat yellow and white gold fancy chain, and the 9 carat fancy yellow and rose gold chain will be 7113.19.2580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: Necklaces and neck chains, of gold: mixed link.” The rate of duty will be 5.8% ad valorem.
The applicable subheading for the 10 carat yellow gold flat square Wheat chain and 10 carat yellow gold Belcher necklace will be 7113.19.2980, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Necklaces and neck chains, of gold: Other.” The rate of duty will be 5.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Larry Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division