N034803 N0 Ruling Active

The tariff classification of silver jewelry from China.

Issued August 8, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7113.11.5000

Headings: 7113

Product description

You have submitted photographs of silver jewelry with semiprecious stones. The silver components originate in China. The gemstones are mined from different parts of the world, imported into China where they are cut and manipulated (i.e. dying and heat treatments) before being combined with the silver and made into jewelry.

CBP rationale

The applicable subheading for the silver jewelry will be 7113.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry: Of silver: Other: Other”.

Full text

N034803 August 8, 2008 CLA-2-71:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7113.11.5000 Mr. Michael Ledford Marsala Manufacturing 799 N. Hague Ave. Columbus, Ohio 43204 RE: The tariff classification of silver jewelry from China. Dear Mr. Ledford: In your letter dated August 4, 2008, you requested a tariff classification ruling. You have submitted photographs of silver jewelry with semiprecious stones. The silver components originate in China. The gemstones are mined from different parts of the world, imported into China where they are cut and manipulated (i.e. dying and heat treatments) before being combined with the silver and made into jewelry. The applicable subheading for the silver jewelry will be 7113.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry: Of silver: 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). 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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