CLA-2-71:OT:RR:NC:N4:433
Joshua D. Swift Import Coordinator Bernardo Manufacturing 54 Taylor Drive
Rumford, RI 02916
RE: The tariff classification of four styles of jewelry from China.
Dear Mr. Swift:
In your letter dated March 29, 2011, you requested a tariff classification ruling.
Furnished with the ruling request were component breakdown tables for each of the four styles of jewelry. We also note that the breakdown tables on styles 1 and 2 under the columns for material and color, for semiprecious gemstones, are inverted in part for the commercial name of the semiprecious gemstones and/or color – neither of which is detrimental to the issuance of this ruling request.
Three of the four styles of jewelry are said to contain semiprecious gemstones, and one style contains a cultured freshwater pearl. Photos of the four styles of jewelry were also provided, but were not labeled with the name of the various semiprecious gemstones or fresh water pearl. You indicate that all of the articles are valued at less than $40 per piece.
Style # 1 is described as a 30-inch length necklace composed of a steel chain with brass findings. Attached to the necklace are a number of glass, acrylic, and semi-precious beads dangling from a 1-inch steel chain. At the end of the 1 inch chain, hanging downward, is a 30mm by 21mm faceted quartz pendant.
Style # 2 is described as a 7-inch stretch bracelet with one row of assorted beads and dangling charms. The cord is not visible when the bracelet is worn. Strung on the cord are two 8mm by 5mm dyed jade beads, 16 copper coated round beads, and a brass rondelle with crystal stones (of glass). There are also dangling charms affixed to the bracelet, which include a small white metal elephant casting, a small metal flower casting, a 1mm thread tassel, and a 7mm by 5mm labradorite nugget.
Style # 3 is described as a 30-inch length necklace composed of steel chain with brass findings (head pins, jump rings, extender chain, lobster clasp and logo tag). Attached to the steel chain are six dangling charms. The charms include a 40mm by 16mm agate (a type of quartz) pendant, a piece of shell, a 6mm by 10mm glass bead, a semi-oval point with ring casting, a pave elephant casting, and a peace sign. Although not listed on the breakdown table, the elephant, semi-oval point with ring, and peace sign are stated to be made of tin. Style # 4 is a post earring with a glass peach stone in a brass setting, with a dangling white colored, cultured fresh water pearl measuring 7x7x9mm.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The Harmonized System Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 7116 (the provision in part: for articles of jewelry of natural or cultured pearls or precious or semi-precious stones), state in pertinent part, this heading covers all articles (other than those excluded by Notes 2 (b) and 3 to this Chapter), wholly of precious or semi-precious, or consisting partly of precious and semi-precious stones, but not containing precious metals or metals clad with precious metals (except as minor constituents). As all of the jewelry styles in your submission consist partly of semiprecious gemstones or cultured fresh water pearl, and contain no precious metal, we find that they are all classifiable in heading 7116, HTSUS.
The applicable subheading for styles 1 and 3 (necklaces), will be 7116.20.0580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece; Other.” The rate of duty will be 3.3% ad valorem.
The applicable subheading for style 2 (bracelet), if consisting in part of jadeite, will be 7116.20.0515, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece; Containing Jadeite or rubies.” The rate of duty will be 3.3% ad valorem.
The applicable subheading for style 2 (bracelet), if consisting in part of nephrite jade, will be 7116.20.0580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece; Other.” The rate of duty will be 3.3% ad valorem.
The applicable subheading for style 4 (earring with cultured pearl), will be 7116.10.2500, HTSUS, which provides for “Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): Of natural or cultured pearls: Cultured.” 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/.
On January 16, 2009, U.S. Customs and Border Protection published an interim final rule in the
Federal Register which implements certain provisions of the Tom Lantos Block Burmese JADE
(Junta's Anti-Democratic Efforts) Act of 2008 (Public Law 110-286) (the “JADE Act”) and
Presidential Proclamation 8294 of September 26, 2008, by prohibiting the importation of
“Burmese covered articles” (jadeite, rubies, and articles of jewelry containing jadeite or rubies,
mined or extracted from Burma), and by setting forth conditions for the importation of “non Burmese covered articles” (jadeite, rubies, and articles of jewelry containing jadeite or rubies, mined or extracted from a country other than Burma). The interim final rule amends the CBP regulations under parts 12 and 163 of title 19 of the Code of Federal Regulations (19 CFR parts 12 and 163). This memorandum updates the October 29, 2008, guidance due to the interim final rule which became effective on January 16, 2009. CBP has begun enforced compliance of the rule. Further details of the requirements imposed on the importer and exporter are outlined
below.
As set forth in 19 CFR 12.151, if an importer enters any good (or withdraws any good from
warehouse for consumption) under heading 7103, 7113, or 7116 of the Harmonized Tariff
Schedule of the United States (HTSUS) pursuant to Additional U.S. Note 4(a) to Chapter 71,
HTSUS, the presentation of the entry serves as an “importer's certification” that any jadeite or
rubies contained in such good were not mined or extracted from Burma.
The importer is also required to have in his possession, a certification from the exporter
(“exporter's certification”) certifying that the jadeite or rubies were not mined or extracted from
Burma along with verifiable evidence from the exporter that tracks the jadeite or rubies as
follows: in rough form, the jadeite or rubies must be tracked from mine to exportation; with
respect to exportation from the country of finished jadeite or polished rubies, from mine to place
of final finishing; and with respect to exportation from the country of articles of jewelry
containing jadeite or rubies, from mine to the place of final finishing of the article of jewelry.
Jewelry containing jadeite or rubies mined or extracted from Burma are prohibited from importation into the United States pursuant to section 3A(b) of the Jade Act and 19CFR 12.151(b).
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