J85319 J8 Ruling Active

The tariff classification of jewelry from Singapore, Thailand and Austria.

Issued June 6, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.19.9000

Headings: 7117

Product description

The merchandise to be imported consists of jewelry made of base metal of tin alloy, plated with precious metal, either 22kt gold or rhodium, or both gold and rhodium on one piece. The jewelry items include pendants, bracelets and earrings. Every item includes Swarovski crystals. The crystals are considered imitation precious or semiprecious stones made of glass. The essential character of the jewelry is imparted by the base metal.

CBP rationale

The applicable subheading for the jewelry will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.

Full text

NY J85319 June 6, 2003 CLA-2-71:RR:NC:SP:233 J85319 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Ms. Jimer F. DeVries Oliver Weber Collection 9769 Crimson Fire Court La Mesa, CA 91941 RE: The tariff classification of jewelry from Singapore, Thailand and Austria. Dear Ms. DeVries: In your letter dated May 9, 2003, you requested a tariff classification ruling. The merchandise to be imported consists of jewelry made of base metal of tin alloy, plated with precious metal, either 22kt gold or rhodium, or both gold and rhodium on one piece. The jewelry items include pendants, bracelets and earrings. Every item includes Swarovski crystals. The crystals are considered imitation precious or semiprecious stones made of glass. The essential character of the jewelry is imparted by the base metal. The applicable subheading for the jewelry will be 7117.19.9000, Harmonized Tariff Schedule of the United States (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 subheading 7117.19.9000, HTS, which are products of Thailand are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →