CLA-2-71:OT:RR:NC:N4:433
Gina Egolf
1389 Birch Avenue
Trail, BC V1R 4K8
Canada
RE: The tariff classification of jewelry made with vintage watch movements, and vintage watch gears and parts; and vintage gears and parts, and vintage watch movements not put up in jewelry, of mostly unknown origin imported from Canada.
Dear Ms. Egolf:
In your undated letter, received by this office on April 28, 2011, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Four samples were received of imitation jewelry made with vintage watch movements, and vintage gears and parts. Item 1 is a ring made with a vintage quartz watch movement. Item 2 is a ring made with a vintage watch plate. Item 3 is a necklace with a photo/keepsake pendant, of which the pendant is made with a Swiss watch movement affixed to a vintage brass locket. Item 4 is a cufflink made with a vintage watch movement. All of the samples are primarily composed of base metal. The working potential of the movements have been removed by processes involving cleaning, cutting and removal of parts. An adhesive was added and applied directly to the gears to prevent future repair of the watch movements. These items consist mostly of partial watch movements that are glued to bases to be worn as jewelry.
Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents.
We find that the four jewelry pieces fall within the meaning of imitation jewelry and are listed amongst the exemplars for articles of jewelry, and are therefore provided eo nomine in heading 7117, HTSUS. Accordingly, the rings and necklace with locket are classifiable under subheading 7117.19.90, HTSUS – the provision for other articles of imitation jewelry of base metal, and the cufflink is classifiable under subheading 7117.11.00, HTSUS – the provision for cuff links and dress studs.
The applicable subheading for the rings (made with vintage watch movements, and vintage gears and parts) and necklace with pendant (made with a vintage watch movement and vintage parts), will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the cufflink (made with vintage watch movements, gears and parts), will be 7117.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Cuff links and studs.” The rate of duty will be 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/.
Six samples were received of vintage watch gears and parts, vintage watch dials, vintage watch gears of new condition of old stock, and vintage watch movements in various states, all of which are [not] put up in jewelry pieces. Item 1 contains vintage mixed watch gears and parts. Item 2 contains vintage watch dials, of different sizes, shapes and designs. Item 3 contains clean vintage (new old stock) watch gears. Item 4 is a vintage watch movement. Item 5 is a vintage partial watch movement. Item 6 is a broken, striped-down watch movement. All of the samples are primarily composed of base metal.
Item 1: are vintage watch gears and parts purchased in bulk. No company brand name or country of origin is known for these gears. Watch gears are often prepped by removing the part from the movement, sorting, removing sharp pins, cleaning, etc. The worn watch gears do not appear to be in a condition of repair that will be used in the manufacture or remanufacture of watches. As for the parts (pins, dials, bevel, winding screw, etc.), they too do not appear to be in a condition of repair to be used in the remanufacture or manufacture of watches. These worn watch gears are used in the United States mainly for the manufacture of jewelry, and occasionally for clothing adornment or art design.
Item 2: are vintage watch dials purchased from various manufactures. No company brand name or country of origin is listed for these dials. The worn watch dials do not appear to be in a condition of repair that will be used in the manufacture or remanufacture of watches. These worn watch dials are used in the United States mainly for manufacture of jewelry, and occasionally for clothing adornment or art design.
Item 3: are vintage watch gears of new condition of old stock. No company brand name or country of origin was provided for these gears of new condition of old stock. Further, no identification was provided of the make, model and year of the past watches – as such one cannot link the incorporation of these gears to one or more watches. The watch gears will not be used in the manufacture or remanufacture of watches. These watch gears of new condition of old stock are used in the United States mainly for the manufacture of jewelry, and occasionally for clothing adornment or art design.
Item 4, 5 and 6: are all watch movements in various states (complete, partial, and striped). Item 4 is stated on the label to be made in Japan. Item 5 is stated on the label to be Swiss made. Item 6 is stated on the label to be made in Japan. The worn watch movements do not appear to be in a condition of repair that will be used in the manufacture or remanufacture of watches. These worn watch movements are used in the United States mainly for the manufacture of jewelry, and occasionally for clothing adornment or art design.
There appears to be no intent to repair or remanufacture vintage watch gears (used and new of old stock) and parts, vintage watch dials or vintage watch movements, or to sell these types of items to jewelers who are in the business of repairing watches, or manufacturing and remanufacturing watches. Consequently, these “vintage” watch gears (used and new of old stock) and parts, watch dials, and watch movements to be used mainly in jewelry manufacture, are classified according to their constituent material, as they are no longer considered parts of watches (see Headquarters Ruling Letter HQ 962237 dated June 2, 1999), nor deemed to be imitation jewelry of heading 7117, HTSUS – as there is no parts provision within this heading.
The applicable subheading for the vintage watch gears (used and new of old stock), vintage watch dials, vintage watch parts and vintage watch movements, if made of iron or steel, to be used mainly for jewelry manufacture, will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of iron and steel: Other: Other: Other.” The rate of duty will be 2.9 % ad valorem.
The applicable subheading for the vintage watch gears (used and new of old stock), vintage watch dials, vintage watch parts and vintage watch movements, if made of cooper (brass), to be used mainly for jewelry manufacture, will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of copper: Other: Other: 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/.
The submitted samples are not marked with their country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.
At this time, we are unable to provide a marking ruling as not enough information was provided on the manufacturing process (casting to finished item) of the jewelry pieces, the sourcing of the parts that comprise each of the jewelry pieces, the location of such manufacture and the ultimate consignee of the items. We are also unable to issue a marking ruling (at this time) for the gears and parts, dials and movements, as not enough information was provided on the sourcing of these items and/or methods employed in the obtaining of these items, and the ultimate consignees that will receive the items in the United States.
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