U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a pair of earrings.
N252847 May 21, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7113.11 Shawn Glover UPS Trade Management Services, Inc. 2031 S. Centennial Avenue Aiken, SC 29803 RE: The tariff classification of a pair of earrings. Dear Mrs. Glover: In your letter dated April 10, 2014, on behalf of Virgins Saints & Angels (VSA), you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The item is described on the specification worksheet as the San Benito Earrings-bg-pacific opal. Each earring consists of an ornamented, round, base metal, zinc casting medallion decorated with a San Benito Cross, and attached above it is another round, base metal, zinc casting having a set pacific opal. Attached to the pacific opal is a post made of sterling silver. Observation of the packaging and specification worksheet indicates that the item is currently manufactured in the United States. Legal Note 2 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS), 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.” The Explanatory Notes (ENs) to heading 7113, HTSUS, provide that to fall in this heading these articles must contain precious metal or metal clad with precious metal (including base metal inlaid with precious metal) to an extent exceeding minor constituents. It is our opinion that the sterling silver post is not a minor constituent material, in that the post has noteworthy cost, and more importantly, it is the component that allows the earring to be pierced through one’s ear and eventually secured in place by an earring nut with flange. Accordingly, the merchandise concerned is classified in heading 7113, HTSUS. The applicable subheading for the San Benito Earrings-bg-pacific opal will be 7113.11, 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.” 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
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.