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HQ 086071


March 14, 1990

CLA-2:CO:R:C:G 086071 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 7113.20.50; 7117.90.40; 7117.90.50

Mr. Robert Neill
Soaring Equipment Limited
193, Russell Road
Moseley,
Birmingham B13 8RR

RE: Copper bracelets

Dear Mr. Neill:

This is in reference to your letter dated December 4, 1989, requesting the tariff classification of copper bracelets under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Neither samples nor country of origin information were provided.

FACTS:

The merchandise at issue consists of wrist bracelets made from copper. The bracelets can be plain or patterned. Some of the bracelets are gold or silver plated.

ISSUE:

What is the tariff classification of the copper bracelets at issue?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 7113, HTSUSA, provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal.

The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 7113, HTSUSA, state that this heading covers articles of jewelry as defined in Note 8 to the chapter, wholly or partly of precious metal or metal clad with precious metal that is a small object of personal adornment such as a bracelet; if it is precious metal or metal clad with precious metal (including base metal inlaid with precious metal) to an extent exceeding minor constituents. Additional U.S. Note 1 to Section XV states that for the purposes of the tariff schedule, the term "base metals" embraces . . . copper . . . The Chapter Note 8 definition of "articles of jewelry", includes small objects of personal adornment such as bracelets.

The bracelets that are gold or silver plated would fall under heading 7113, HTSUSA. If any of the copper bracelets are not plated with precious metals they would be classified under heading 7117, HTSUSA, which provides for imitation jewelry.

HOLDING:

The copper bracelets at issue that are gold or silver plated are classifiable under subheading 7113.20.50, HTSUSA, which provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal, of base metal clad with precious metal, other, other. The rate of duty is 6.5 percent ad valorem under the General duty rate column.

The copper bracelets that are not plated with gold or silver are classifiable under subheading 7117.90.40, HTSUSA, if they are valued not over 20 cents per dozen pieces or parts, as imitation jewelry, other, other, valued not over 20 cents per dozen pieces or parts. The rate of duty is 7.2 percent ad valorem under the General duty rate column. If they are not plated with precious metals and are valued over 20 cents per dozen pieces or parts, then they are classifiable under subheading 7117.90.50, HTSUSA, which provides for imitation jewelry, other, other, valued over 20 cents per dozen pieces or parts. The rate of duty is 11 percent ad valorem under the General duty rate column.

Sincerely,

John Durant, Director

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