CLA-2-71:OT:RR:NC:N4:433
J. Epstein, President
W.N. Epstein & Co., Inc.
Customs Brokers & Freight Forwarders
4477 Woodson Road
St. Louis, MO 63134
RE: The tariff classification of necklaces from China.
Dear Mr. Epstein:
In your letter dated June 26, 2014, on behalf of TSI Accessory Group, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item 1 is a triple stand twisted pearl necklace with a lobster clasp closure and extension chain, having a Cubic Zirconia (CZ) mounted into a hangtag. The pearls appear to consist of glass beads and the hangtag containing the CZ is made of base metal. A CZ is a simulated diamond.
There is another hangtag with the identifying words of “International Concepts.”
Item 2 is a blue color, glass beaded necklace with a lobster clasp closure and extension chain, having four decorative Hematite plated beads set with imitation gemstones. This necklace contains a 4mm, Rock Crystal, semiprecious gemstone at the end of the extension chain.
Item 3 is a base metal necklace with a base metal and glass pendant, of which, the pendant encapsulates numerous, floating, Amber, semiprecious gemstones and one decorative base metal ornament in the shape of a bow.
Item 4 is a base metal necklace with a cylindrical pendant having a triangular shape, of which three-sides of the pendant contain numerous Swarovski, pink color, semiprecious gemstones set in a bar-fashion. Although not stated, the website of “swarovski-gemstones.com” indicates that the semiprecious gemstones are of Pink Topaz. Each of the sides of the pendant has block-letters with an inscribed word: BLISS, HAPPINESS and JOY.
Legal Note 11 to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides that for the purposes of heading 7117, the expression “imitation jewelry” means articles of jewelry within the meaning of paragraph (a) of note 9 above (but not including buttons or other articles of heading 9606, or dress combs, hair slides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. See Legal Note 9 (a), HTSUS, for exemplars of articles of jewelry.
In respect to items 1 through 4 above, the necklaces cannot be classified as imitation or costume jewelry in heading 7117, HTSUS, as they contain precious and semiprecious gemstones. The CZ simulated (synthetic) diamond is categorized under precious gemstones, while the Rock Crystal, Amber and Pink Topaz are categorized under semiprecious gemstones. Consequently, these items are classified as precious and semiprecious jewelry in subheading 7116.20 of the HTSUS.
The applicable subheading for items 1 through 4 above 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.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division