The tariff classification of earrings, bracelets and pendants from Australia.

N252371 April 29, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7113.11.5080 Nicole Louise Madden CEO Carter & Mason 17 Bradley Road Clontarf, Qld 4019 Australia RE: The tariff classification of earrings, bracelets and pendants from Australia. Dear Ms. Madden: In your letter dated April 10, 1014, you requested a tariff classification ruling. Three photos of studded earrings were provided. For purposes of this ruling, six categories representing 108 styles of jewelry pieces will be reviewed per your descriptions. Any additional jewelry pieces as listed in the addendum, not being of sterling silver construction and plated in rhodium, will be removed from this ruling request and can be subsequently placed forward in the form of a new ruling request. Further, material breakdown tables by composition, weight, quantity and cost, as well as color photos of the jewelry pieces for the merchandise at issue, are useful in classification ruling determinations pertaining to real or imitation jewelry. Category 1 – represents 49 styles of sterling silver earrings plated in rhodium embellished with Cubic Zirconia (CZ) stones. Several pairs of earrings have the CZ stones colored in ruby red, emerald green or ice blue. Category 2 – represents 8 styles of sterling silver earrings plated in rhodium embellished with simulated pearls, of which some also have CZ stones. Category 3 – represents 37 styles of sterling silver pendants plated in rhodium embellished with CZ stones. Category 4 – represents 9 styles of sterling silver pendants plated in rhodium embellished with simulated pearls, of which some also have CZ stones. Category 5 – represents 4 styles of sterling silver bracelets plated in rhodium embellished with simulated pearls and small heart shaped CZ stones. Category 6 – represents 1 sterling silver bracelet plated in rhodium embellished with CZ stones. Company provided information indicates that all metal used in the jewelry pieces is of sterling silver plated in rhodium, all large and small stones are of CZ, and all pearls are simulated and not natural. Legal Note 2 (a) and Legal Note 2 (b) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) are relevant to the classification discussion at hand. Legal Note 2 (a) to Chapter 71 states “Headings 7113, 7114 and 7115 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing note does not apply to such goods.” Legal Note 2 (b) to Chapter 71states “Heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).” Further, in support of these legal notes is the Explanatory Notes (ENs) to Chapter 71, heading 7116, HTSUS, in which an example of a {gold fastener} to a pearl necklace was found to be of minor constituents. Upon review of company provided information, there is no indication that the sterling silver plated in rhodium castings or other components are of minor constituents. The three photos indicate that the sterling silver plated in rhodium has a significant role in the creation of the jewelry pieces, as well as having a factor in its ornamentation. As the precious metal, sterling silver plated in rhodium, does not appear to be of minor constituents we are of the opinion that the six categories representing 108 styles of jewelry pieces are classifiable in heading 7113, HTSUS. The applicable subheading for the six categories representing 108 styles of jewelry pieces 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 E-mail address: neil.levy@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division