With the holidays upon us, there is no shortage of vendors
here in
New York City
offering gifts and stocking stuffers for sale.
As I try to buy gifts made using either an eco-friendly production
method or one which derives from a sustainable production environment – in
terms of the workers involved – I was pleased to learn of
Nakate Project’s high
fashion necklaces and bracelets from Uganda that not only meet both of
these standards but are also a gorgeous gift that I would be happy to give to
any of my friends.
NOTE: As these goods come from the African continent, duty
free treatment for these and thousands of other products is available under the
GSP and AGOA programs.
Just another good reason to source from Africa!
Having been examining quite a bit of jewelry and accessories
at my office lately, I wondered about the tariff classification of Nakate’s
paper beaded necklace,
an image of which can be found
here.
As this jewelry is not made of, nor contains, silver, gold
or platinum, it would not be considered jewelry of a precious metal. It likewise has no gemstones or
semi-precious stones. It further is not
made of any base metal.
It therefore does not fall into these categories for
classification purposes. Rather, it
falls into the classification for “Imitation Jewelry.”
Interestingly, jewelry of this kind is classified based upon
a cost per quantity measurement. (As an
aside, if anyone reading this has any insight into the historical reason for
this, it would be great if you could share it with the rest of us readers!)
The tariff specifically provides that if the jewelry is
… valued not over
20 cents per dozen pieces or parts, then classification will be 7117.90.5500
(HTSUS 2012) which provides for “Imitation jewelry: Other: Other: Valued not
over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.
OR
… valued over 20 cents per dozen pieces or parts, then
classification will be 7117.90.9000 (HTSUS 2012) which provides for “Imitation
jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other:
Other.”
The rate of duty will be 11% ad
valorem.
Now I don’t know about you, but these types of figures beg
the question…what type of jewelry (nevermind the parts) is valued at less than
20 cents (USD) per dozen pieces? Or in
other words, what type of jewelry (not including children’s or of plastic) is
only 1.67 (i.e., $0.0167) cents/piece? Umm…and what is the quality like?
Questions/comments?
Post below or email me at clark.deanna@gmail.com
