In ruling NY N317621 (March 4, 2021), Customs and Border Protection (CBP) discussed the classification of jewelry pieces. As described in the ruling, style number 60549843-276 is a pair of dangling silver and blue earrings. The components include base metal lever backs, base metal drop-shaped castings, and drop-shaped reconstituted calcite stones. Style number 60549853-H46 is a silver, turquoise, teal, and blue bracelet. The components include base metal castings, plastic stones, reconstituted turquoise stones, and a reconstituted calcite stone.
CBP determined that the applicable subheading for the earrings and bracelet is 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.” The rate of duty is 3.3% ad valorem.