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N1893762011-11-07New YorkClassification

The tariff classification of a mixed use brooch and pendant from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a mixed use brooch and pendant from China.

Ruling Text

N189376 November 7, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7113.11.5080 Darren Yokopenic Sr. Manager Import Compliance, LCB HSN 1 HSN Drive ST. Petersburg, FL 33729 RE: The tariff classification of a mixed use brooch and pendant from China. Dear Mr. Yokopenic: In your letter dated October 17, 2011, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. HSN item number 148051 is a mixed use brooch and pendant composed of bronze, sterling silver, cow bone, drusy and agate. The weight of the bronze is reported at 18gm, the weight of the silver is reported at 3.5gm, and the weight of the gemstones (included in the cow bone) is reported at 22gm. The cost of the gemstones exceeds that of the bronze and silver, either individually or taken together. This item has three sections, of which the top has a frog surrounded by silver braiding, the middle which appears to be in the form of a shell with green and black spots, and the bottom which appears to be in the form of a shell with gold and green spots. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 71, heading 7117, Imitation jewelry, exclude from its provision articles of jewelry containing precious metal or metal clad with precious metal (except as plating or as minor constituents), natural or cultured pearls, and/or precious and semi-precious stones. A visual inspection of the item, along with the weight of the metal, indicates that the silver braiding is not of minor constituents, in that the braiding attracts one’s eye and is highly ornate. As the item incorporates precious metal and semiprecious stones, the mixed use brooch and pendant is not classified in heading 7117, HTSUS. Legal Note 2 (b) to the HTSUS states that heading 7116 [Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)] does not cover articles containing precious metal or metal clad with precious (other than as minor constituents). As, the item contains precious metal beyond minor constituents, it is excluded from being classified in heading 7116, HTSUS. Accordingly, the mixed use brooch and pendant is classified in heading 7113, HTSUS – the provision for Articles of jewelry and parts thereof of precious metal or metal clad with precious metal. The applicable subheading for the mixed use brooch and pendant, will be 7113.11.5080, Harmonized Tariff Schedule of the United States (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; Other.” The rate of duty will be 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/. 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

Related Rulings for HTS 7113.11.50.80

Other CBP classification decisions referencing the same tariff code.