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The tariff classification of pearl jewelry from Australia.
Issued January 14, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L81748 (January 14, 2005)
Tariff classification
HTS codes: 7113.19.5000, 7113.11.5000
Headings: 7113
Product description
The merchandise to be imported consists of pearl pendants, earrings, rings and necklaces. The product items are south sea pearls cultured in Australia and made into jewelry handcrafted with gold, silver, diamond or zircon.
CBP rationale
The applicable subheading for silver jewelry with pearls will be 7113.11.5000, 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 silver, whether or not plated or clad with other precious metal: Other: Other. The applicable subheading for gold jewelry with pearls will be 7113.19.5000, 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 precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: Other.
Full text
NY L81748 January 14, 2005 CLA-2-71:RR:NC:SP:233 L81748 CATEGORY: Classification TARIFF NO.: 7113.11.5000; 7113.19.5000 Mr. Gonzales Reynaldo P.O. Box 1344 Townsville, Queensland 4810 Australia RE: The tariff classification of pearl jewelry from Australia. Dear Mr. Reynaldo: In your letter dated December 20, 2004, you requested a tariff classification ruling. The merchandise to be imported consists of pearl pendants, earrings, rings and necklaces. The product items are south sea pearls cultured in Australia and made into jewelry handcrafted with gold, silver, diamond or zircon. The applicable subheading for silver jewelry with pearls will be 7113.11.5000, 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 silver, whether or not plated or clad with other precious metal: Other: Other. The rate of duty will be 5% ad valorem. The applicable subheading for gold jewelry with pearls will be 7113.19.5000, 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 precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: Other.” The rate of duty will be 5.5% ad valorem. As you have stated, the Australia Free Trade Agreement went into effect January 1, 2005. To qualify for free status under that agreement, we need to know the origin of the gold, silver, diamonds and zircons. Regarding your question on pearl jewelry imports, we need information as to what condition the pearls are in at time of importation. 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
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