The tariff classification of jewelry from China.

N325089 June 29, 2022 CLA-2-71:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 7116.20.0500; 7113.11.5000; 9903.88.15 J. Epstein W.N. Epstein & Co., Inc PO Box 45187 St. Louis, MO 63145 RE: The tariff classification of jewelry from China. Dear Mr. Epstein: In your letter dated March 28, 2022, you requested a tariff classification ruling on behalf of your client, iStar Jewelry LLC. Samples were submitted with your ruling request and were forwarded to the U.S. Customs and Border Protection Laboratory for laboratory analysis. The analysis has been completed. The items under consideration are as follows: The first item is a necklace packaged in a red jewelry box. The necklace consists of a sterling silver chain and a sterling round cartwheel pendant with a cubic zirconia stone in the center. The second item is a necklace and a pair of earrings packaged together in a jewelry box. The necklace consists of a silver-plated base metal chain and a silver-plated base metal, flat, hexagon-shaped pendant. The pendant contains a letter C decorated with cubic zirconia stones. The earrings are silver-plated base metal prongs with one cubic zirconia stone each. The applicable subheading for the first item, the sterling silver necklace with a cubic zirconia, will be 7113.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 7113.11.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 7113.11.5000, HTSUS listed above. The applicable subheading for second item, the silver-plated necklace and pair of earrings with cubic zirconia, will be 7116.20.0500, HTSUS, which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece: Other.” The rate of duty will be 3.3% ad valorem. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division