864193 86 Ruling Active

The tariff classification of sterling silver rings fromThailand.

Issued June 27, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7113.11.20

Headings: 7113

Product description

The tariff classification of sterling silver rings fromThailand.

Full text

NY 864193 June 27, 1991 CLA-2-:71:S:N:N3G:344 864193 CATEGORY: Classification TARIFF NO.: 7113.11.20 Mr. Miguel Ruiz MIF P. O. Box 523730 Miami, FL 33152-3730 RE: The tariff classification of sterling silver rings from Thailand. Dear Mr. Ruiz: In your letter of June 10, 1991, on behalf of J.B.& W. International Corp., Ft. Lauderdale, Florida, you requested a tariff classification ruling on sterling silver rings. You have submitted two samples with your request. Style #R-5203 is a lady's sterling silver ring which is designed with two curves set with onyx and turquoise. The cost of the ring is $1.15. Style #R-5213 is a lady's sterling silver ring with an onyx setting. On either side of the onyx setting are a leaf and flower design in sterling silver. The cost of the ring is $1.02. Your samples are being returned as requested. You state that Chapter 71, note 2(b), Harmonized Tariff Schedules of the United States (HTS), indicates that heading 7116 does not cover articles containing precious metal or clad with precious metals, except as "minor constituents." You ask if the silver content of the sample rings can be considered a "minor constituent," and if these rings can be classified under 7116.20.10, "as an article of jewelry of semi-precious stones." According to the Explanatory Notes for heading 7116, the goods of 7116 may contain precious metal as minor constituents, e.g., a pearl necklace with a gold spring-ring clasp. The note states, however, that heading 7116 does not cover goods (e.g., earrings with gold clips) in which the precious metal amounts to more than minor constituents. Heading 7113 is a provision for articles of jewelry of precious metal. Note 8(a), chapter 71, HTS, defines the expression "articles of jewelry" for purposes of heading 7113, in part, as: "any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, earrings"...) [Emphasis added]. It is our opinion that the subject rings are articles of jewelry within the meaning of note 8(a), supra. Further, the sterling silver content of the R-5203 and R-5213 rings cannot be considered a "minor constituent" and, in fact, is a major constituent because the form and shape of the rings is derived from the silver. The applicable subheading for the sterling silver rings will be 7113.11.20, (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: valued not over $18 per dozen pieces or parts. The rate of duty will be 27%. 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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