The tariff classification of gold-plated jewelry articlesfrom Thailand.
Issued January 9, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7117.19.5000
Headings: 7117
Product description
The tariff classification of gold-plated jewelry articlesfrom Thailand.
CBP rationale
The applicable subheading for the gold-plated orchid jewelry articles will be 7117.19.5000, (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other.
Full text
NY 859172 ++ January 9, 1991 ++ CLA-2-:71:S:N:N3G:344 859172 CATEGORY: Classification TARIFF NO.: 7117.19.5000 Mrs. Danielle Goldfield Orchid International 3003 Van Ness St. NW Suite 529W Washington, D.C. 20008-4740 RE: The tariff classification of gold-plated jewelry articles from Thailand. Dear Mrs. Goldfield: In your undated letter, received by us on December 26, 1990, you asked for a tariff classification ruling on certain imitation jewelry articles from Thailand. The items in question are imitation jewelry articles fabricated from cultivated orchids. A brochure from the Thai manufacturer, describing the method of construction, was submitted with your letter. Orchids are selected for their shape and size and are individually wired for processing. The orchids are placed on racks, then lowered into tanks of base metal for initial plating. After the orchids have been plated with the base metal, standardized jewelry findings are soldered to the orchids thus creating earrings, pendants, brooches, etc. The jewelry pieces are then electroplated with a thin coating of 24 Karat gold. You have referred to the orchid jewelry as gold "clad" jewelry. We refer to Note 7, Chapter 71, Harmonized Tariff Schedule of the United States (HTS), which states: "Throughout the tariff schedule, the expression "metal clad with precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means [emphasis added] a covering of precious metal." The Explanatory Notes provide the official interpretation of the tariff at the international level. The Explanatory Notes to Chapter 71 makes clear that "cladding" and "plating" are two distinct processes of applying a precious metal to another surface. The Explanatory Notes state the following: "Metal clad with precious metal, as defined in this chapter, should not be confused with base metals plated with precious metals by electrolysis, vapour deposition, spraying, or immersion in a solution of salts of precious metals, etc." In sum, gold-plating is a coating of precious metal and gold cladding is a mechanical bonding of a precious metal to a base metal. The orchid jewelry items that you intend to import are gold-electro- plated articles (as indicated by the manufacturer) and are not gold clad as stated by you. The applicable subheading for the gold-plated orchid jewelry articles will be 7117.19.5000, (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other. The rate of duty will be 11% ad valorem. Articles classifiable under 7117.19.5000, HTS, which are products of Thailand 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 Section 177 of the Customs Regulations (19 C.F.R. 177). 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
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