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Sign inApr2021 · Q2 · Practical Exercise
Classifying a gold-plated silver necklace set with stones and pearls in the 2020 HTSUS: silver jewelry, finished article, then the per-dozen price gate
Using the 2020 Basic Edition and the given invoice row only ('16 inch silver necklace, gold plated, mixed link containing 2 diaspore stones 7 millimeters each, 4 cultured pearls', 5 doz, $40.00 ea), classify the necklace by reading Chapter 71 notes and the 7113 text in order. A necklace is an 'article of jewelry' under Note 9(a), and Note 9 states such articles may be combined or set with natural or cultured pearls and precious or semiprecious stones, so the stones and pearls do not take it out of 7113. Note 4(a) defines precious metal as silver, gold and platinum; the necklace is silver, which is not a minor constituent here, and Note 2(b) says heading 7116 (articles of pearls or stones) does not cover articles containing precious metal other than as minor constituents. Heading 7113 covers articles of jewelry of precious metal; 7113.11 reads 'Of silver, whether or not plated or clad with other precious metal', so gold plating on silver keeps it in the silver subheading and does not make it a gold article or a gold-base or metal-clad article (Notes 6 and 7; no clad facts are given). Under 7113.11, 7113.11.10 covers rope, curb, cable, chain and similar articles produced in continuous lengths suitable for use in manufacturing; a finished 16-inch necklace is not continuous-length chain stock, so it falls under 'Other'. The 'Other' split is 'Valued not over $18 per dozen pieces or parts' (7113.11.20) versus 'Other' (7113.11.50). The invoice prices the necklace at $40.00 EACH, so the per-dozen value is $40 x 12 = $480, which exceeds $18. Result: 7113.11.5000 (stat suffix 00). Boundaries: the price is quoted per piece, not per dozen; no weight, assay or fineness is invented; not every pearl-containing jewelry article goes to 7116; the invoice's printed TOTAL ($4484.00) disagrees with its own rows ($2,448.00 + $2,400.00 = $4,848.00), is irrelevant to classification and is not used for any value, duty or tax computation. Not taught: any duty rate (including the 2020 general column), any 2026 schedule or all-in duty, any origin-specific treatment.
What you will learn
Using the 2020 Basic Edition and the given invoice row only ('16 inch silver necklace, gold plated, mixed link containing 2 diaspore stones 7 millimeters each, 4 cultured pearls', 5 doz, $40.00 ea), classify the necklace by reading Chapter 71 notes and the 7113 text in order. A necklace is an 'article of jewelry' under Note 9(a), and Note 9 states such articles may be combined or set with natural or cultured pearls and precious or semiprecious stones, so the stones and pearls do not take it out of 7113. Note 4(a) defines precious metal as silver, gold and platinum; the necklace is silver, which is not a minor constituent here, and Note 2(b) says heading 7116 (articles of pearls or stones) does not cover articles containing precious metal other than as minor constituents. Heading 7113 covers articles of jewelry of precious metal; 7113.11 reads 'Of silver, whether or not plated or clad with other precious metal', so gold plating on silver keeps it in the silver subheading and does not make it a gold article or a gold-base or metal-clad article (Notes 6 and 7; no clad facts are given). Under 7113.11, 7113.11.10 covers rope, curb, cable, chain and similar articles produced in continuous lengths suitable for use in manufacturing; a finished 16-inch necklace is not continuous-length chain stock, so it falls under 'Other'. The 'Other' split is 'Valued not over $18 per dozen pieces or parts' (7113.11.20) versus 'Other' (7113.11.50). The invoice prices the necklace at $40.00 EACH, so the per-dozen value is $40 x 12 = $480, which exceeds $18. Result: 7113.11.5000 (stat suffix 00). Boundaries: the price is quoted per piece, not per dozen; no weight, assay or fineness is invented; not every pearl-containing jewelry article goes to 7116; the invoice's printed TOTAL ($4484.00) disagrees with its own rows ($2,448.00 + $2,400.00 = $4,848.00), is irrelevant to classification and is not used for any value, duty or tax computation. Not taught: any duty rate (including the 2020 general column), any 2026 schedule or all-in duty, any origin-specific treatment.
HTSUS (2020 Basic) Chapter 71, page 71-10, heading 7113 and subheading 7113.11 statistical lines; HTSUS (2020 Basic) Chapter 71 Notes 1 and 2, page 71-1; HTSUS (2020 Basic) Chapter 71 Note 4(a), page 71-1; HTSUS (2020 Basic) Chapter 71 Notes 6, 7 and 9, page 71-2; April 21, 2021 CBLE, Category I Practical Exercise commercial invoice (Sigma Coy E.X.T., invoice US0001E); April 21, 2021 CBLE cover and question 2 stem (historical original excerpt); April 2021 CBLE official answer key, question 2 · Exam cover (April 21, 2021, Series 860) prescribes the Harmonized Tariff Schedule of the United States (2020 Basic Edition, No Supplements) and Title 19 CFR (2020, revised as of April 1, 2020). The cover governs; the older answer-key bibliography reference to a 2019 edition is not substituted. Sources used: 2020 Basic Chapter 71 Notes 1-11, Subheading Notes 1-3, Additional U.S. Notes 1-3 and Statistical Notes 1-2 (71-1 to 71-3) and actual table page 71-10 (heading 7113, subheading 7113.11); the original Category I commercial invoice image. Historical 2020 Basic lesson only; no current-law sweep, no duty rate taught, no 2026 all-in duty, no origin-specific Chapter 99 verification.
Explained using the historical edition for this exam.