CLA-2-71:OT:RR:NC:N4:463
Tina Zaccone
MBI Inc.
47 Richards Avenue
Norwalk, CT 06857
RE: The tariff classification of five pieces of jewelry from China. Correction to Ruling Number N306029.
Dear Ms. Zaccone:
This letter replaces Ruling Number N306029, dated September 26, 2019, which contained a clerical error. A complete corrected ruling follows.
In your letter dated August 29, 2019, you requested a tariff classification ruling on five pieces of jewelry. A costed bill of materials, photo and description of each item was received.
Item 1, style EJR-458P, is a palladium and rhodium plated, sterling silver cat pendant with three tiny diamonds (carat total weight, CTW, 0.0150) on an 18” rhodium plated curb chain. The cat pendant takes the form of a forward-facing silhouette with the three diamonds accenting its eyes and mouth. It weighs 3.9 grams.
Item 2, style JSR035A4929 BL, is a palladium and rhodium plated, sterling silver, blue and white diamond (0.35 CTW) ring. The ring is composed of four wavy parallel bands that wrap around the finger and are covered in 72 tiny white diamonds. Across the center of the ring are four wavy non-parallel bands covered in 24 tiny blue diamonds. It weighs 5.13 grams.
Item 3, style 2SPD20435-RH.PKT, is a palladium and rhodium plated sterling silver, flower-shaped pendant set with pink topaz and white cubic zirconia stones on an 18” sterling silver cable chain with a 2” extender. (Part of a pendant/earring set, see item 4, below.) The center of the flower pendant is a round pink topaz (2.15 CTW) surrounded by 24 tiny white cubic zirconia stones (0.264 CTW). It weighs 2.66 grams.
Item 4, style 3E28-283-RH.PKT, is a set of two palladium and rhodium plated sterling silver, drop post flower earrings set with pink topaz and white cubic zirconia stones. (Part of a pendant/earring set, see item 3, above.) Each earring is in the shape of a flower. In the center of each flower is a round pink topaz (0.95 CTW) surrounded by 25 tiny, white, cubic zirconia stones (0.275 CTW). Each set weighs 2.46 grams.
Item 5, style PS120840R-KMBI, is a palladium and rhodium plated sterling silver ring with a 10.5-11mm white button freshwater pearl and cubic zirconia stones. The cultured pearl (CTW 7.70) is set at the center of the ring with 54 tiny, white, cubic zirconia stones covering the flowing band.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Chapter 71, HTSUS, provides for natural or cultured pearls, precious or semiprecious stones, precious metals, metal clad with precious metal, and articles thereof; imitation jewelry; coin.
Notes 2(b) and 4 to Chapter 71, HTSUS, state, in their pertinent part, that:
2(b) Heading no. 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
4(a) The expression "precious metal" means silver, gold and platinum.
Items 1-5, subject of this ruling, each contain precious metal (silver) exceeding that of a minor constituent and thus are excluded from 7116, HTSUS.
Item 1, style EJR-458P, the cat pendant, shall be classified in 7113.11.5000, 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 other precious metal: Other: Other.” The rate of duty will be 5% ad valorem.
Item 2, style JSR035A4929 BL, the blue and white diamond ring, shall be classified in 7113.11.5000, 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 other precious metal: Other: Other.” The rate of duty will be 5% ad valorem.
Item 3, style 2SPD20435-RH.PKT, the pink topaz and white cubic zirconia flower pendant shall be classified in 7113.11.5000, 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 other precious metal: Other: Other.” The rate of duty will be 5% ad valorem.
Item 4, style 3E28-283-RH.PKT, the set of two pink topaz and white cubic zirconia flower drop post earrings, shall be classified in 7113.11.5000, 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 other precious metal: Other: Other.” The rate of duty will be 5% ad valorem.
Item 5, PS120840R-KMBI, the freshwater pearl and cubic zirconia ring shall be classified in
7113.11.5000, 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 other precious metal: Other: Other.” The rate of duty will be 5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7113.11.5000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7113.11.5000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division