CLA-2-71:OT:RR:NC:N4:433
Maria Del Carmen, PhD
Amazoniart
100 Fulton Street, Unit 3M
Boston, MA 02109
RE: The tariff classification of jewelry made with seed beads and seed beads to be imported per kilogram to make jewelry from Brazil.
Dear Ms. Del Carmen:
In your letter dated September 23, 2009, you requested a tariff classification ruling.
Photos of “product 1” indicated necklaces made with natural seed beads. Different types of natural seed beads, for example Acai, Tucuma, and Jupati, will be used in the manufacture of necklaces, bracelets and earrings. The seeds are petrified (processed and transformed) into beads to make jewelry pieces. Processing the organic seeds into beads transforms the beads into an inorganic state suitable for jewelry. No precious metals, or precious or semi-precious gemstones, are pictured within the photos. Cost data was not provided.
Photos of “product 2” indicated Acai and Jupati natural seed beads. The seeds are petrified (processed and transformed) into beads for purposes of making jewelry. It is the processing of the organic seeds into beads that transforms the beads into an inorganic state suitable for the making of jewelry. These seed beads will be sold per kilogram. No cost data was provided.
The applicable subheading for the necklaces, bracelets and earrings made with seed beads, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other; Other; Valued not over 20 cents per dozen pieces or parts; Other.” The rate of duty will be 7.2% ad valorem.
The applicable subheading for the necklaces, bracelets and earrings made with seed beads, if valued over 20 cents per dozen pieces or parts, will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other; Other; Valued over 20 cents per dozen pieces or parts; Other; Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the seed beads, will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable products not elsewhere specified or included: Other; Other; Other.” The rate of duty will be free.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division