What's the HS Code for "Jewelry"?

NY 863885 June 7, 1991 CLA-2-:71:S:N:N3G:344 863885 CATEGORY: Classification TARIFF NO.: 7113.11.2000; 7113.11.5000; 7113.19.2900; 7113.19.5000 Mr. Gil Malo Jaramillo Robles 653 y Amazonas P.O. Box 8932 Suc.7 Quito, Ecuador RE: The tariff classification of a precious jewelry articles from Ecuador. Dear Mr. Jaramillo: In your letter of April 3, 1991, you asked for a tariff classification ruling on certain gold and silver jewelry articles that you plan to hand carry from Ecuador. You intend to visit jewelers in the United States in an effort to sell your jewelry and to make contacts for future business. You have inquired about the following: 1.- Hand-made 18K gold jewelry: rings, earrings, necklaces and bracelets. 2.- Hand-made 18K gold jewelry: rings, earrings, necklaces and bracelets, set with semiprecious stones. 3.- 18K gold jewelry made by machine casting and finished by hand. 4.- 18K gold chains, machine-made, hand-polished. 5.- Silver jewelry, fineness 950. 6.- Silver jewelry, 950, set with semiprecious and synthetic stones. 7.- Silver chains, machine-made, finished and polished by hand. The applicable subheading for the 18K gold rings, earrings and bracelets, whether hand-made or machine-cast and gem-set or not, will be 7113.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of jewelry and parts thereof, of precious metal...of other precious metal...other: other. The rate of duty will be 6 1/2% ad valorem. The applicable subheading for the 18K gold necklaces and neck chains, whether hand-made or machine-made, will be 7113.19.2900, HTS, which provides for articles of jewelry and parts thereof, of precious metal...of other precious metal...other: necklaces and neck chains, of gold: other. The rate of duty will be 6 1/2% ad valorem. The silver jewelry, including the silver neck chains, whether hand-made or made by machine, and whether gem-set or not, is classifiable under the provision for articles of jewelry and parts thereof...of silver. If valued not over $18 per dozen pieces, the applicable subheading for the silver jewelry will be 7113.11.2000, HTS, and the rate of duty will be 27 1/2% ad valorem. If the silver jewelry is valued over $18 per dozen pieces, the applicable subheading will be 7113.11.5000, HTS, and dutiable at the rate of 6 1/2% ad valorem. Silver jewelry articles made in Ecuador, classifiable under 7113.11.2000 and 7113.11.5000, HTS, and 18K gold jewelry articles, made in Ecuador and classifiable under 7113.19.2900 and 7113.19.5000, HTS, are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. You should have a "Form A" certificate of origin, properly executed, for the jewelry that you carry to the United States. If the value of your of your jewelry is not over $1250, an informal entry is required. If the value of your jewelry exceeds $1250, a formal entry must be filed with Customs. You may want to arrange for a licensed customshouse broker to meet you upon your arrival in the United States. The broker can prepare the necessary entry, thus facilitating the release of your jewelry. Concerning your unsold jewelry, in the event the jewelry did not qualify for duty-free treatment under the GSP, you can apply for a refund of any duties you may have paid under the "same condition drawback" procedures. A drawback entry must be filed prior to exportation of the unsold jewelry from the United States (prior to the time you leave the United States). This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport

NY 855683 Aug. 29, 1990 CLA-2-71:N:N3G-344 CATEGORY: Classification TARIFF NO.: 7113.11.2000; 7113.11.5000; 7113.19.5000; 7117.90.5000 Mr. Poonsak V. Cifac Co., Ltd. 32/7-8 Surasak Road, Bangrak Bangkok, 10500, Thailand RE: The tariff classification of jewelry articles from Thailand. Dear Mr. V: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : August 14, 1990 DESCRIPTION OF MERCHANDISE : Sterling silver jewelry, not gem-set. HTS PROVISION : Articles of jewelry, of silver, valued not over $18 per dozen pieces or parts. HTS SUBHEADING : 7113.11.2000 RATE OF DUTY : 27 1/2% ad valorem. DESCRIPTION OF MERCHANDISE : Sterling silver jewelry, gem-set. HTS PROVISION : Articles of jewelry, of silver, valued over $18 per dozen pieces or parts. HTS SUBHEADING : 7113.11.5000 RATE OF DUTY : 6 1/2% ad valorem. DESCRIPTION OF MERCHANDISE : Gold jewelry, set with precious stones. HTS PROVISION : Articles of jewelry, of other precious metal. HTS SUBHEADING : 7113.19.5000 RATE OF DUTY : 6 1/2% ad valorem. DESCRIPTION OF Imitation jewelry, other than base metal, MERCHANDISE : set with imitation gemstones. HTS PROVISION : Imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts. HTS SUBHEADING : 7117.90.5000 RATE OF DUTY : 11% ad valorem. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

N270765 December 14, 2015 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7113.11.5000 David Mora Mac Terra Import 2109 Carnation Court Garland, TX 75040 RE: The tariff classification of sterling jewelry from Spain. Dear Mr. Mora: In your letter dated November 16, 2015, you requested a tariff classification ruling. Illustrative literature was provided. Your ruling request concerns various pieces of jewelry divided into two categories. The first category of jewelry pieces include: necklaces, a ring and a pair of earrings in 0.925 polished sterling silver containing Praga crystal beads. The second category of jewelry pieces include: macramé bracelets with one or more 0.925 sterling silver charms, macramé bracelets each having an individual 0.925 sterling silver ornament, and a macramé bracelet that has an individual 0.925 sterling silver ornament plus four charms. For Harmonized Tariff Schedule (HTS) purposes, this ruling will take into account that all of the jewelry pieces are valued over $18 per dozen pieces. In the event that any of the jewelry pieces are valued at $18 and under, per dozen pieces or parts, please submit a new ruling request, as the duty rate is significantly higher. Category-1: Item MAR1211R is described as the large star pendant in 0.925 polished sterling silver with 28 light pink Praga (Czech Republic region) crystal (glass) beads (4mm in diameter), with black jewelry string necklace, and sterling silver lobster clasp – this item will be referred to as a pendant necklace. Item MAR0177R is described as the medium star ring in 0.925 polished sterling silver with 12 light pink Praga crystal beads (4mm in diameter). Item CAD1211R is described as the 65 cm. long necklace with 42 light pink Praga crystals strung with 0.925 sterling silver, and sterling silver lobster clasp. The photo depicts sterling silver eye pins running throughout the necklace connecting the Praga crystal “beads” together. Item MAR00263 is described as the cultivated pearl (7-8mm, approximately), and 0.925 polished sterling silver fish earrings. This item appears to be further described as the light pink Praga crystal earrings with 0.925 sterling silver hook. Due to the inconsistency of description, we are unable to rule upon this item at this time. Upon clarification furnished of this item, a new ruling will be issued. Category-2: Item MAR00108 is described as the macramé bracelet in black jewelry string with 1, 0.925 sterling silver charm. Item MAR00109 is described as the macramé bracelet in black jewelry string with 2, 0.925 sterling silver charms. Item MAR00110 is described as the macramé bracelet in black jewelry string with 3, 0.925 sterling silver charms. Item MAR00111 is described as the macramé bracelet in black jewelry string with 4, 0.925 sterling silver charms. Item MAR00223 is described as the macramé bracelet in black jewelry string with 1, 0.925 sterling silver fish. Item MAR00224 is described as the macramé bracelet in black jewelry string with 1, 0.925 sterling silver shell. Item MAR00225 is described as the macramé bracelet in black jewelry string with 1, 0.925 sterling silver shell plus 4 charms. Legal Note 2 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides headings 7113, 7114, 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 articles. Legal Note 2 (b) provides that heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents). Legal Note 11 to Chapter 71 of the HTSUS provides that for the purposes of heading 7117, the expression “imitation jewelry” means articles of jewelry within the meaning of paragraph (a) of note 9 above (but not including buttons or other articles of heading 9606, or dress combs, hair slides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. See Legal Note 9 (a), HTSUS, for a complete listing of exemplars (rings, bracelets, necklaces, earrings ….) concerning the expression “articles of jewelry” as it relates to the expression “imitation jewelry.” The Explanatory Notes (ENs), which constitute the official interpretation of the HTS at the international level, for Chapter 71, heading 7113 “Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal,” provide in pertinent part, that to fall within heading 7113 – 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; (thus a cigarette case of base metal with a simple monogram of gold or silver remains classified as an article of base metal). Still, further evidence of the meaning of minor constituents can be found in the ENs to heading 7116, HTSUS, which provides in pertinent part, that the goods of heading 7116 may contain precious metal or metal clad with precious metal as minor constituents (e.g., a pearl necklace with a gold fastener). Upon review of the illustrative literature, we find that the proper classification: for category-1 jewelry pieces, the large star pendant necklace, the medium star ring, and the 65 cm. long necklace with 42 Praga crystal beads stung together via numerous sterling silver eye pins, to be subheading 7113.11.5000, HTSUS; and for category-2 jewelry pieces, macramé bracelets with one or more sterling silver charms, macramé bracelets having an individual sterling silver ornament, and a macramé bracelet that has an individual sterling silver ornament plus four sterling silver charms, to be 7113.11.5000. For category 1 jewelry pieces, we are of the opinion that the “sterling silver casting” of the pendant and ring is not of minor constituents and is essential in the creating of the jewelry pieces. Additionally, for category-1, we are of the opinion that the “sterling silver eye pins” of the 65 cm. long necklace with 42 Praga crystal beads are not of minor constituents, in that the eye pins in their aggregate connect the beads together, thereby forming the beaded necklace. For category-2 jewelry pieces, we are of the opinion that the “sterling silver charms and ornaments,” both providing the ornamentation for the jewelry pieces, are of more than minor constituents. The applicable subheading for MAR1211R, MAR0177R, CAD1211R, MAR00108, MAR00109, MAR00110, MAR00111, MAR00223, MAR00224 and MAR00225, will be 7113.11.5000, 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). Although not requesting a country of origin ruling, it would be prudent of your company to seek such a ruling, because the simple combining of beads, charms and ornaments does not usually effect a “substantial transformation” of castings, whether pendants, rings, bracelets, etc. from that of their country of manufacture. See 19 Code of Federal Regulations (CFR), Part 134 – Country of Origin Marking, Subpart A, 134.1 (b). If you choose to request a country of origin ruling, please submit complete process descriptions for each country where manufacturing or assembly took place. Also include any other relevant documents of the work undertaken, the advancement of constituent materials and the location of work performed. 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 neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

HQ 559406 April 25, 1996 CLA-2 RR:TC:SM 559406 AT CATEGORY: Classification TARIFF NO.: 7113.19.50 Robert L. Follick, Esq. Follick & Bessick, P.C. 225 Broadway, Suite 500 New York, New York 10007 RE: Ruling Request concerning eligibility of gold jewelry for duty-free treatment under U.S.-Israel FTA; product of; substantial transformation Dear Mr. Follick: This is in response to your letters dated August 21, 1995, and January 29 and March 19, 1996, on behalf of Almond Jewelers, Inc. ("Almond") requesting a ruling as to the eligibility of gold jewelry imported from Israel for duty-free treatment under the United States-Israel Free Trade Implementation Act of 1985 ("Israel FTA"). Samples of the gold jewelry in both the unfinished (unassembled) and finished (assembled) state were submitted for our review. We regret the delay in responding. FACTS: You state that Almond intends to import gold jewelry into the U.S. from Israel. The gold jewelry will be processed in two countries, Israel and Thailand. According to your submission, the Israeli processing commences with the melting and alloying of raw gold of foreign origin. Granular pure 24 karat gold is mixed and melted with selected metal alloys to produce a desired, uniform and consistent quantity of alloyed gold of less than 24 karat, usually 18, 14, 10 or 9 karat. The liquid alloyed gold of less than 24 karat uniform consistency is molded into bars 3/8" thick, weighing not less than 5 kg. The bars will vary in overall length depending on the size of the mix and may have a weight of several hundred kg. The gold bars are then further processed into coiled sheets by means of a continuous and prolonged rolling resulting in reduction of the thickness of the bars from 3/8" to between 4/1000" to 8/1000" and 6" in width. The coiled sheets will vary in overall length from several hundred to several thousand feet. Next the sheets will be further processed into stamped or tube type components depending on the type of jewelry to be manufactured. For stamped fabricated components, the sheets must be uncoiled, flattened, cut into workable lengths and then subjected to a process of stamping the specific components required for use in the assembly of the subject gold jewelry. To produce the tube-type components, the coiled sheets are first sliced lengthwise into narrow ribbons several hundred feet and/or yards in length. Next, the ribbons are further processed into round pipe with an open seam, again several hundred feet/yards in length. Then, the seam is welded closed forming a hollow tube which is repeatedly and continuously drawn down in diameter to remove the seam and create continuous lengths of hollow gold tubing of a specific composition (karat) and having a desired and predetermined diameter, depending on the specific article of jewelry to be manufactured. Thereafter, the continuous lengths of tubing will be etched or otherwise processed into various shapes (diamond cut, squares, rectangles etc.) which are then cut to shorter and final lengths into the desired jewelry components (tubing, rods, etc.) During the production process, the continuous tubing may be polished, matt or otherwise finished and/or bent to create the necessary and desired shape. These components are then sent to Thailand where they will be assembled into finished articles of jewelry by means of soldering, oven heating, polishing by liquid tumbling and/or buffing and quality control. You state that small inexpensive findings of U.S. origin, such as U pins and joints or posts and butterflies may be used in the assembly of earrings. These U.S. origin components will be shipped from Israel to Thailand together with the Israeli components. You claim that each shipment to Thailand from Israel will contain all the necessary number and types of components to fill the order and will be returned to Israel in one or more shipments. You state that unused components will be returned with one or more of the shipments of the finished jewelry, but not later than the last shipment. You also state that no unfinished parts or components will remain in Thailand. After the processing in Thailand is completed, the finished jewelry will be returned to Israel where it will undergo quality control procedures, cleaning and packaging for direct export to the U.S. You state that the U.S. components which may be used in the assembly of earrings will not exceed 5 percent of the export price of the finished gold earrings. You assert that the subject gold jewelry that is processed in Israel and Thailand in the manner described qualifies for duty-free treatment under the Israel FTA when imported into the U.S. ISSUE: Is the gold jewelry eligible for duty-free treatment under the Israeli FTA when imported into the U.S.? LAW AND ANALYSIS: Under the Israel FTA, eligible articles which are the growth, product, or manufacture of Israel and are imported directly to the U.S. from Israel qualify for duty-free treatment or a duty preference, provided the sum of 1) the cost or value of materials produced in Israel, plus 2) the direct costs of processing operations performed in Israel is not less than 35 percent of the appraised value of the article at the time it is entered. See, General Note 8, Harmonized Tariff Schedule of the United States (HTSUS). Classification In our opinion, the subject gold jewelry is properly classified under subheading 7113.19.50, 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 other precious metal. . . Of other precious metal, whether or not plated or clad with precious metal. . . Other. . . Other. . ." Articles classified under this provision which otherwise satisfy the requirements of the Israel FTA will not be subject to duty upon importation into the U.S. "Product of" Israel The first issue that must be decided is whether the gold jewelry which is processed in Israel and Thailand in the manner described above is a "product of" Israel when imported into the U.S. as required under the Israel FTA. Articles are considered the "product of" Israel if they are made entirely of materials originating there or, if made from materials imported into Israel, they are substantially transformed into a new or different article of commerce. A substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to the processing. See, Texas Instruments v. United States, 69 CCPA 152, 681 F.2d 778 (1982). In this case, there is no question that the melting and alloying of raw gold of foreign origin into gold bars in Israel results in a substantial transformation of the raw gold into products of Israel. Also, we find that subsequent production in Israel of the fabricated stamped and tube-type components as a result of of cutting, welding and bending colied sheets made from gold bars in Israel, as described above, results in at least a second substantial transformation of the raw gold. The name, character and use of the gold bars changes as a result of the operations performed in Israel--gold bars into gold jewelry components. See, HQ 055726 (September 18, 1979) (Customs held that a substantial transformation results from cutting, bending, and crimping wire into identifiable trigger pins for spring rings); HQ 071788 (April 17, 1984) (Customs held that forming 18 karat gold wire into circles, ovals, and other specially designed links for bracelets results in a substantial transformation. Thus, the jewelry components are "products of" Israel when sent to Thailand. Furthermore, inasmuch as the foreign raw gold is subjected to a double substantial transformation in Israel the cost or value of the raw gold can be included in the Israel FTA 35 percent value-content calculation if the jewelry components remain products of Israel after the further processing in Thailand. Thus, the remaining question is whether the jewelry components are substantially transformed into products of Thailand as a result of the assembly and processing operations performed in that country. In National Hand Tool v. United States, Slip Op. 92-61 (April 27, 1992, aff'd, 989 F.2d 1201 (1993), a country of origin marking case, certain hand tool components used to make flex sockets, speeder handles, and flex handles, were imported from Taiwan. The imported components were either cold-formed or hot-forged into their final shape before importation, with the exception of the speeder handle bars, which were reshaped by a power press after importation. In the U.S., the components were subject to heat treatment, which increased the strength of the components, sand-blasting (a cleaning process), and electroplating (enabling the components to resist rust and corrosion). After these processes were complete, the components were assembled into the final products, which were used to loosen and tighten nuts and bolts. The Court of International Trade decided the issue of substantial transformation based on three criteria, i.e., name, character, and use. Applying these rules, the court found that the name of the components did not change after the post-importation processing, and that the character of the articles similarly remained substantially unchanged after the heat treatment, electroplating and assembly, as this process did not change the form of the components as imported. The court further pointed out that the use of the articles was predetermined at the time of importation, i.e., each component was intended to be incorporated in a particular finished mechanic's hand tool. Based on this test, the court concluded that the processing in the U.S. did not effect a substantial transformation of the foreign hand tool components. In the instant case, the jewelry components exported to Thailand from Israel are in the same size and shape as the finished gold jewelry. As in National Hand Tool, the character and use of the jewelry components are predetermined by the form of the exported components. A review of the submitted samples indicates that the jewelry components look like finished jewelry except for the fact that they are not assembled together. The jewelry components' character and shape does not change as a result of the assembly and finishing operations performed in Thailand. The assembly and finishing operations performed in Thailand do not substantially transform the jewelry components into a new and different article, but rather constitute a continuation of the production process leading to its completion as finished gold jewelry. Accordingly, we find that the imported gold jewelry is considered to be a "product of" Israel for purposes of determining their eligibility for duty-free treatment under the Israel FTA. The presence of fabricated U-pins and joints or posts and butterflies of U.S. origin will not preclude treatment of the imported jewelry as a product of Israel assuming all other legal requirements are satisfied. See, HQ 557149 (November 22, 1993) (Customs held that the presence of trim items of Hong Kong or Chinese origin which were used in the assembly of Israeli-origin jean components in China did not preclude treatment of the imported jeans as a product of Israel assuming all other legal requirements were satisfied). "Imported Directly" from Israel Annex 3, paragraph 8, of the Israel FTA defines the words "imported directly," as follows: (a) Direct shipment from Israel to the U.S. without passing through the territory of any intermediate country; (b) If shipment is through the territory of an intermediate country, the articles in the shipment do not enter into the commerce of any intermediate country while en route to the U.S., and the invoices, bills of lading, and other shipping documents, show the United States as the final destination; (c) If shipment is through an intermediate country and the invoices and other documentation do not show the U.S. as the final destination, then the articles in the shipment, upon arrival in the U.S., are imported directly only if they: (i) remain under control of the customs authority in an intermediate country; (ii) do not enter into the commerce of an intermediate country except for the purpose of a sale other than at retail, provided that the articles are imported as a result of the original commercial transaction between the importer and the producer or the latter's sales agent; (iii) have not been subjected to operations other than loading and unloading, and other activities necessary to preserve the article in good condition. We have held for purposes of the Generalized System of Preferences (GSP) that merchandise is deemed to have entered the commerce of an intermediate country if manipulated (other than loading or unloading), offered for sale (whether or not a sale actually takes place), or subjected to a title change in the country. See HQ 071575, dated November 20, 1984. The definition of "imported directly" under the GSP is very similar to that under the Israel FTA. See 19 CFR 10.175. In the instant case, the gold jewelry components will be sent to Thailand from Israel for assembly and processing (soldering, oven heating, polishing by liquid tumbling and/or buffing) into gold jewelry. It is apparent that these operations constitute a manipulation of the merchandise, and accordingly, the merchandise is deemed to have entered the commerce of Thailand. Therefore, the merchandise will be considered to be "imported directly" from Israel only if, upon its return from Thailand, it re-enters the commerce of, and then is directly shipped from, Israel to the U.S. According to your submission, the gold jewelry upon return to Israel will undergo quality control procedures and be cleaned and packaged for direct export to the U.S. Under these facts, we find that there will be a manipulation of the merchandise in Israel, and thus the gold jewelry is considered to enter the commerce of Israel prior to direct exportation to the U.S. Accordingly, the gold jewelry will be considered to be "imported directly" from Israel into the U.S. HOLDING: Based on the information provided, we find that (1) the imported gold jewelry will be classified under subheading 7113.19.50, HTSUS, an Israel FTA eligible provision; (2) upon importation into the U.S., the imported gold jewelry will be considered "products of" Israel; (3) since the foreign raw gold imported into Israel undergoes a double substantial transformation, it may be counted towards the 35 percent value content requirement.; (4) the imported gold jewelry will be considered to be "imported directly" from Israel into the U.S. on condition that upon return to Israel from Thailand the jewelry goods will undergo quality control procedures and be cleaned and packaged for direct export to the U.S.; and (5) the imported articles will qualify for duty-free treatment under the Israel FTA, provided the sum of (a) the cost or value of the materials produced in Israel, plus (b) the direct costs of processing operations performed in Israel is not less than 35 percent of the appraised value of the merchandise at the time of entry. Whether the 35 percent value-content requirement will be met must await actual entry of the merchandise. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction Sincerely, John Durant, Director Tariff Classification Appeals Division

NY B85633 May 22, 1997 CLA-2-71:RR:NC:SP:233 B85633 CATEGORY: Classification TARIFF NO.: 7117.90.7500; 7113.11.5000 Ms. Lesley Strickland 10 Greenham Road London, N10 1LP England RE: The tariff classification of plastic and silver jewelry from England. Dear Ms. Strickland: In your letter dated May 13, 1997, you requested a tariff classification ruling. The items to be imported consist of plastic and silver jewelry. The applicable subheading for the plastic jewelry will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Other: Of plastics. The rate of duty will be free. The applicable subheading for the silver jewelry 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 silver, whether or not plated or clad with other precious metal: Other: Other. The rate of duty will be 5.6% ad valorem. In your letter, you indicate that the plastic and silver jewelry were classified under 7117.19.9000, HTS by U.S. Customs in California. Please note that this subheading provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other. In order to avoid confusion over the correct classification of specific items in the future, we suggest that you submit a written request for a binding classification ruling, along with a sample of the item(s) to be imported. 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 212-466-5739. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

NY R01994 May 24, 2005 CLA-2-71:RR:NC:SP:233 R01995 CATEGORY: Classification TARIFF NO.: 7113.19.5000; 7113.11.5000 Ms. Suzie Ibbetson Symphonie Pty ltd 25 New Street West Balgowlah Heights Sydney NSW 2093, Australia RE: The tariff classification of jewelry from Australia. Dear Ms. Ibbetson: In your letter dated May 18, 2005, you requested a tariff classification ruling. The merchandise under consideration is semiprecious stone jewelry. The jewelry pieces are all made using either natural or synthetic semiprecious stones, set in gold (white or yellow) or sterling silver that may or may not be rhodium plated. You have submitted pictures of a sample pair of earrings and a bangle with your request. The applicable tariff provision for semiprecious stone jewelry set in gold will be 7113.19.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: Other.” The general rate of duty will be 5.5% ad valorem. The applicable tariff provision for semiprecious stone jewelry set in sterling silver 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 other precious metal: Other: Other.” The general rate of duty will be 5% ad valorem. In your letter you indicate that the jewelry qualifies for duty free treatment under the terms of the United States - Australia Free Trade Agreement. To qualify for free status under that agreement, the jewelry must be either wholly obtained or produced in the territory of Australia or the United States or transformed in Australia. Please submit information to show the origin of the gold, silver and semiprecious stones. 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

N197495 December 21, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7113.19.5085 Suresh R. Mulani C.E.O. REKO Enterprises, Inc. D/B/A/ Boston Wholesale 333 Washington Street, Suite 851 Boston, MA 02108 RE: The tariff classification of gold jewelry castings from Hong Kong. Dear Mr. Mulani: In your letter dated December 16, 2011, you requested a tariff classification ruling. No photos or samples of the cast rings, earrings, bracelets or other items were provided. The merchandise is described as 14K gold jewelry castings. The castings include rings, earrings, bracelets and other non-specified cast jewelry. The castings are regarded as mountings as no stones are placed within the jewelry pieces. After setting the stones within each of the jewelry pieces these items are further polished and plated. All of these castings require additional processing prior to being distributed and/or sold. You suggest in your ruling request that the gold castings used in the manufacture of jewelry pieces are classified under heading 7108 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gold (including gold plated with platinum) unwrought or in semimanufactured form, or in powder form.” When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). An examination of the ENs to heading 7108, HTSUS – the provision for gold directs one to heading 7106, HTSUS – the provision for silver. The ENs to heading 7106 apply mutatis mutandis (having substituted new terms) to heading 7108. As the terms of 7106 apply to heading 7108, we find that both headings, 7106 and 7108, do not cover castings, sinterings, pressings, etc. in the form of blanks for articles of jewelry, etc., falling in sub-Chapter III, HTSUS, the header provision for “JEWELRY, GOLDSMITHS’ AND SILVERSMITHS’ WARES AND OTHER ARTICLES.” These 14K gold jewelry castings are not classifiable in heading 7108, HTSUS. Consequently, items such as settings, mountings, ring blanks or pendants, of precious metal or metal clad with precious metal, are classified in sub-Chapter III of the HTSUS, with its heading of 7113 – the provision for “Articles of jewelry and parts thereof, of precious metal or metal clad with precious metal.” The applicable subheading for the 14K gold jewelry castings, with the exception of necklaces, will be 7113.19.5085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry and parts thereof, of precious metal or metal clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: Other; Other.” The rate of duty will be 5.5% 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

NY I88094 November 5, 2002 CLA-2-71:RR:NC:SP:233 I88094 CATEGORY: Classification TARIFF NO.: 7113.19.2100; 7113.19.2500; 7113.19.2900; 7116.20.0500; 7116.20.1500; 7117.19.9000 Mr. Aziz El Hajouji Oro-Mecanica s.a.r.l. 1029, Chemin Tertiaire Q.I. Sidi Maârouf – Casablanca Morocco RE: The tariff classification of jewelry from Morocco. Dear Mr. El Hajouji: In your letter dated October 28, 2002, you requested a tariff classification ruling. The merchandise to be imported consists of gold chains, zirconium jewelry and handicraft jewelry. The applicable subheading for the gold chains, if made with rope links, will be 7113.19.2100, 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 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 the gold chains, if made with mixed links, will be 7113.19.2500, HTS, which provides for “Articles of jewelry and parts thereof…Necklaces and neck chains, of gold: Mixed link.” The rate of duty will be 5.8% ad valorem. The applicable subheading for the gold chains, if made with other than rope or mixed links, will be 7113.19.2900, HTS, which provides for “Articles of jewelry and parts thereof…Necklaces and neck chains, of gold: Other.” The rate of duty will be 5.5% ad valorem. The applicable subheading for the zirconium jewelry, if valued not over $40 per piece, will be 7116.20.0500, HTS, which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece.” The rate of duty will be 3.3% ad valorem. The applicable subheading for the zirconium jewelry, if valued over $40 per piece, will be 7116.20.1500, HTS, which provides for “Articles of natural or cultured pearls, precious or semi-precious stones…Articles of jewelry: Other.” The rate of duty will be 6.5% ad valorem. The applicable subheading for handicraft jewelry, if made of metal, will be 7117.19.9000, HTS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem. Articles classifiable under subheadings 7113.19.2100, 7113.19.2500, 7113.19.2900, 7116.20.0500, 7116.20.1500 and 7117.19.9000, HTS, which are products of Morocco are 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

NY D88864 March 3, 1999 CLA-2-71:RR:NC:SP:233 D88864 CATEGORY: Classification TARIFF NO.: 7113.19.5000 Mr. Özer Öz Isbas Inc. Ayazma yolu Okul sok. no.7/2 Oztek Center 80350 Kagithane Istanbul, Turkey RE: The tariff classification of gold jewelry from Turkey. Dear Mr. Öz: In your letter dated February 2, 1999, you requested a tariff classification ruling. You indicate that you operate a private free trade zone in Istanbul, Turkey. One of your potential customers presently buys gold from Switzerland and the South African Republic, processes the merchandise in Turkey and sells the jewelry items to the United States. They would like to operate in your free trade zone, buy the gold from the U.S., process it in the free zone and ship the finished jewelry items to the U.S. The applicable subheading for gold jewelry will be 7113.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of jewelry and parts thereof, of precious metal...other. The rate of duty will be 5.5 percent ad valorem. You have inquired as whether the gold jewelry is entitled to partial duty exemption since the gold is of U.S. origin and only the labor is Turkish. The country of origin of an article which has been processed in more than one country is that country in which the last substantial transformation takes place. A substantial transformation takes place when the processing of a material or article results in a new and different article having a distinct name, character, or use. Gold, produced in the U.S., is substantially transformed when manufactured into jewelry in Turkey. Therefore, gold jewelry produced in Turkey from gold of U.S. origin is a product of Turkey, the country in which the processing takes place. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

HQ 961415 July 9, 1998 CLA-2 RR:CR:GC 961415ptl CATEGORY: Classification TARIFF NO.: 7113.19.50 Port Director U.S. Customs Service 1624 E. 7th Avenue Suite 101 Tampa, FL 33605-3706 RE: Protest 1801-94-100033; Jewelry. Dear Port Director: The following is our decision on Protest 1801-94-100033, against your classification under the Harmonized Tariff Schedule of the United States (HTSUS) of an assortment of jewelry. FACTS: The goods under protest were entered on February 3, 1994, and invoiced as "other antiques >100 years old". The goods consist of 3234 pieces of jewelry contained in several lots which had been acquired at auction in Switzerland. The entry covering the goods was liquidated on June 17, 1994, under the provision 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, other in subheading 7113.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), with duty at the general rate of 6.5%. A timely protest under 19 U.S.C. 1514 was received on July, 26, 1994. The protestant requested reliquidation of the entry under the provision for antiques, over 100 years old, in subheading 9706.00.0060 HTSUS, with free general duty rate. ISSUE: What is the proper classification of an assortment of imported jewelry? LAW AND ANALYSIS: Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order. The headings under consideration are as follows: 7113 Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: 7113.19 Of other precious metal, whether or not plated or clad with precious metal: * * * Other: * * * 7113.19.50 Other. 9706.00.00 Antiques of an age exceeding one hundred years * * * 9706.00.0060 Other The protestant is claiming that all but 358 rings of the 3234 pieces of jewelry which comprised the lots acquired at a Christie's Geneva Free Port auction qualify as antiques. For merchandise to be eligible for classification as antiques in heading 9706, HTSUS, the language of the tariff is specific. All goods being considered for such classification must be "of an age exceeding one hundred years." Invoices submitted by the protestant for auction Lots 191, 194, 196 and 202 show that Christie's identified the merchandise simply as "Lot de 553 bijoux" (Lot of 553 pieces of jewelry), "Lot de 760 bijoux" (Lot of 760 pieces of jewelry), "Lot de 772 bijoux" (Lot of 772 pieces of jewelry), and "Lot de 1149 bijoux" (Lot of 1149 pieces of jewelry), respectively. A handwritten note on the invoice indicates that all the goods on the invoice were to be considered antique jewelry except for 358 rings. Thus, the entry was prepared showing 2876 pieces of antique jewelry and 358 non-antique rings. There is no provenance, certification or authentication from Christie's regarding the age of any of the merchandise covered by the invoices. Pages from the auction catalogue show that Christie's did not even provide a "circa" date as guidance to the true age of the jewelry. Customs had the assortment of jewelry examined and appraised by an independent certified appraiser-gemologist prior to liquidation of the entry. Because of the number of pieces of jewelry, and the fact that they were packed in bags, Customs appraisement was conducted in two phases. In each, a representative sample of the lots was randomly selected. On December 18, 1993, 389 pieces were randomly selected. Of those, 32 were found to be antiques. On January 23, 1994, another 151 pieces were randomly chosen. Of this latter group, 18 were found to be antique. The result of these examinations indicated that the lots consisted of a commingled mixture of jewelry, of which approximately 9% (50 pieces out of 540) were actually over one hundred years old. The actual antiques were randomly interspersed throughout the lot and could not easily be segregated by Customs. The Customs appraiser estimated that the average fair market value of each item in the lot was between $276.51 and $299.05 per item, while the cost averages from $138.26 to $194.38 per item. Were these articles actually antiques, they would command a much higher estimated value. This relatively low value is consistent with the auction house's sale of the articles by lot. These factors do not support the claim that the articles are antiques. The protestant has provided Customs with the results of an appraisal conducted by its own expert. Protestant's appraiser examined and provided opinions on more articles than those which are the subject of this protest and did not appraise all the items that were imported since many of them were already sold. Upon reading the results of that appraisal, which determined, after "individual examination," that all the articles were antiques over 100 years old, one also sees that the appraisal of 693 pieces of jewelry was accomplished in one day. Even if the protestant's appraiser worked diligently, without stopping, the numbers indicate each "individual examination" was conducted quickly. In a different appraisal of 234 additional pieces, the protestant's appraiser determined that 96% of those lots were antiques. Such speed causes Customs to view the results of the appraisal with skepticism. General Note 17 to the HTSUS provides, in general, that when goods subject to different rates have been commingled in such a way that the quantity or value of each class cannot be readily ascertained without physical segregation of the goods, the commingled goods shall be subject to the highest rate. Customs Regulations provide in 19 CFR 152.13 that when Customs discovers commingled goods, the importer shall be notified and allowed the opportunity to perform the segregation necessary to ascertain the quantity of each class of goods. However, in the instant situation, the protestant had already performed a segregation of the lots of jewelry into goods he claimed to be antiques and those for which no such claim was being made. Customs appraisal was conducted to verify protestant's classification, not to ascertain whether the goods were commingled. Pursuant to General Note 17, the articles which are the subject of this protest are properly subject to the higher rate of duty applicable to articles of jewelry. Based upon the above considerations, and in view of the express language of the tariff, Customs does not believe that protestant has shown that all of the articles claimed to be antiques were actually over one hundred years old. Accordingly, they are properly classified in subheading 7113.19.50, HTSUS, as articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal, of other precious metal, whether or not plated or clad with precious metal, other. HOLDING: For the reasons stated above, the protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, Revised Protest Directive, dated August 4, 1993, a copy of this decision attached to Customs Form 19, Notice of Action, should be provided by your office to the protestant no later than 60 days from the date of this decision and any reliquidations of entries in accordance with this decision must be accomplished prior thereto. Sixty days from the date of this decision the Office of Regulations and Rulings will take steps to make this decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division