CLA-2-71:OT:RR:NC:N4:433
Esther Fuhrman
E.F. Design Ltd.
600 Harbor Blvd.
Weehawken, NJ 07086
RE: The tariff classification of self-locking magnetic jewelry clasps from China.
Dear Ms. Fuhrman:
In your letter dated March 9, 2011, you requested a tariff classification ruling. As requested, the sample submitted, will be returned to you.
Variation 1: items W6-925 (sample provided) and OV-925 (Photo only) are described as the “Demika” self-locking magnetic jewelry clasps. These two items consist of sterling silver alloyed with copper and zinc, which is then coated with 14 karat or 18 karat gold to produce a vermeil version of the sterling. It is stated that the magnets are neodymium (NdFeB) coated with zinc.
Variation 2: items W6-925 (10k and 14k) and OV-925 (10k and 14k) are described as the “Demika” self-locking magnetic jewelry clasps consisting of 10 or 14 karat gold alloyed with silver and copper. Each item also has a 7mm spring ring made of either 10 or 14 karat gold attached to one side of the clasp. It is stated that the magnets are neodymium (NdFeB) coated with zinc.
Variation 3: items W6-925 and OV-925 are described as the “Demika” self-locking magnetic jewelry clasps consisting of sterling silver alloyed with copper and zinc. The clasp can be coated with rhodium to prevent tarnish. It is stated that the magnets are neodymium (NdFeB) coated with zinc.
Legal Note 1 (b) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) states: Subject to note 1 (a) of section VI and except as provided below, all articles consisting wholly or partly of precious metal or metal clad with precious metal are to be classified in this chapter. Further, Legal Note 5 to Chapter 71, HTSUS, in pertinent part provides, at: (a) an alloy containing 2 percent or more, by weight, of platinum is to be treated as an alloy of platinum, (b) an alloy containing 2 percent or more, by weight, of gold but no platinum, or less than 2 percent, by weight, of platinum, is to be treated as an alloy of gold, and (c) other alloys containing 2 percent or more, by weight, of silver are to be treated as alloys of silver.
Based on the provided descriptions and the applicable Legal Notes in the aforementioned paragraph: variation 1, is considered an article of silver, as the coating or plating of gold is not considered to be an alloy of gold; variation 2, is considered an article of gold, as the 10 and 14 karat gold consists primarily of gold alloyed with silver and copper; and variation 3, is an article of silver, as the silver consist primarily of sterling alloyed with copper and zinc, and the coating of rhodium is not considered to be an alloy of platinum.
The applicable subheading for variations 1 and 3, if valued not over $18 per dozen pieces or parts, will be 7113.11.2080, 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: Of silver, whether or not plated or clad with precious metal: Other: Valued not over $18 per dozen pieces or parts; Other.” The rate of duty will be 13.5% ad valorem.
The applicable subheading for variations 1 and 3, if valued over $18 per dozen pieces or parts, will be 7113.11.5080, 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: Of silver, whether or not plated or clad with precious metal: Other: Other; Other.” The rate of duty will be 5% ad valorem.
The applicable subheading for variation 2, consisting primarily of gold, will be 7113.19.3000, 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: Of other precious metal, whether or not plated or clad with precious metal: Other: Clasps and parts thereof.” The rate of duty will be 5.8% 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division