CLA-2-71:RR:NC:SP:233 R00679
Mr. Warren Young
33224 N. Cherry Creek road
Queen Creek, AZ 85242
RE: The tariff classification of jewelry from Nepal.
Dear Mr. Young:
In your letter dated August 6, 2004, you requested a tariff classification ruling.
The jewelry items to be imported consist of a selection of silver and gold rings, broaches, bangles, bracelets, necklaces, pendants and earrings or nose-rings.
The applicable subheading for the silver jewelry, if valued not over $18 per dozen pieces or parts, will be 7113.11.2000, Harmonized Tariff Schedule of the United States (HTS), 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: Valued not over $18 per dozen pieces or parts.” The rate of duty will be 13.5% ad valorem.
The applicable subheading for the silver jewelry, if valued over $18 per dozen pieces or parts, will be 7113.11.5000, HTS, 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.
The applicable subheading for gold jewelry, other than necklaces, will be 7113.19.5000, HTS, 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: Other.” The rate of duty will be 5.5% ad valorem.
The applicable subheading for gold necklaces, if of rope links, will be 7113.19.2100, HTS, 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: Necklaces and neck chains, of gold: Rope.” The rate of duty will be 5% ad valorem.
The applicable subheading for gold necklaces, if of mixed links, will be 7113.19.2500, HTS, 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: Necklaces and neck chains, of gold: Mixed link.” The rate of duty will be 5.8% ad valorem.
The applicable subheading for gold necklaces, if of other than rope or mixed links, will be 7113.19.2900, HTS, 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: Necklaces and neck chains, of gold: Other.” The rate of duty will be 5.5% ad valorem.
Articles classifiable under subheadings 7113.11.2000, 7113.11.5000, 7113.19.5000, 7113.19.2100, 7113.19.2500 and 7113.19.2900, HTS, which are products of Nepal are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division