💍✨ Earring Set (Jewelry & Costume Jewelry)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Earring Sets"?

An Earring Set is a collection of earrings (typically pairs) designed to be worn together or sold as a single unit. In international trade, the classification hinges entirely on the material composition:

• Precious/Metallic Jewelry: Earrings made of precious metals (gold, silver, platinum) or precious stones (diamonds, rubies).
  • Classification Logic: Falls under Heading 7113 (Jewelry of Precious Metal).
• Base Metal/Imitation Jewelry: Earrings made of non-precious metals, plated materials, or simulated stones.
  • Classification Logic: Falls under Heading 7116 (Articles of Gemstones/Semi-Gemstones) or 7117 (Imitation Jewelry of Base Metal).

⚠️ Critical Distinction:
- If the material is Precious Metal or Precious Stone → 7113.19.50.x (Higher Base Duty, Potential USITC Surcharges).
- If the material is Semi-Precious Stone (e.g., quartz, opal) → 7116.20.x (Lower Base Duty).
- If the material is Base Metal (e.g., brass, alloy) or Plated → 7117.90.90.00 (Highest Base Duty + Surcharges).

📦 II. HS Code Classification Details (2026 Tariff Authority)

Based on the provided data, here is the breakdown for Earring Sets and related jewelry items:

🔍 Key Insight:
- "Set" vs. "Single": Items classified as 7113.19.50.x are explicitly defined as Sets. If the product is a single pair, it may fall under 7116 or 7117 depending on material.
- Material Dictates Duty: The shift from 13.3% (Semi-gem) to 28.5% (Base metal) highlights that material composition is the primary tax driver, not the product form.

💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)

✅ Applicable Market: United States (US)
✅ Origin: China (CN)
✅ Validity: Current 2026 Tariff Structure
✅ Tax Structure: Base Duty + Section 301 Surcharges + "122 Clause" (Section 232/301 Mix)

🎯 1. 7113.19.50.95 —— Precious Metal Jewelry Set

📌 Explanation:
- This is the standard classification for high-end Gold/Silver/Etc. earring sets.
- The 10% "122 Clause" is a critical additive tax often overlooked.
- Total 23% represents a moderate-to-high cost for luxury goods.

🎯 2. 7113.19.50.91 —— Precious Metal / Gilt Base Metal Set

📌 Explanation:
- This code (91) represents a cost-saving niche for jewelry that is Precious Metal or Base Metal Gilt but falls under a specific exemption for the Section 301 surcharge (0.0%).
- Key Strategy: If your product qualifies for 91, you save 7.5% compared to 95. Verification of "Gilt" status is crucial.

🎯 3. 7116.20.05.00 —— Semi-Gemstone Earrings

📌 Explanation:
- Most Tax-Efficient option for stone-based earrings.
- Low base duty (3.3%) + No Section 301 surcharge = Lowest total tax in the dataset.
- Requires proof of "Semi-Gemstone" material (e.g., Turquoise, Agate, Cubic Zirconia).

🎯 4. 7116.20.15.00 —— Precious/Semi-Precious Stone Earrings

📌 Explanation:
- If the stone is classified as "Precious" (e.g., higher grade Ruby/Sapphire) rather than "Semi-Gem," the base duty jumps to 6.5%, and Section 301 surcharges apply (7.5%).
- Total 24.0% is significantly higher than the 7116.20.05 rate.

🎯 5. 7117.90.90.00 —— Imitation Jewelry (Base Metal)

📌 Explanation:
- Most Expensive classification.
- Applies to costume jewelry (plated alloys, glass, plastic).
- High base duty (11.0%) + Full surcharges (7.5% + 10%) = 28.5%.
- Avoid this code unless the product is genuinely "Imitation." Misdeclaring gold as base metal leads to massive fines.

🛠️ IV. Customs Clearance Practical Advice (Battle-Tested)

✅ 1. Preparation Checklist (Must-Haves)

✅ 2. Declaration Strategy (The "Golden Rules")

🔥 Motto: "Material Truth, Correct Code, Avoid the 28.5% Trap!"

✅ 3. Special Scenarios & Handling

🌍 V. Global Market Comparison (2026 Outlook)

📌 Conclusion:
- The US market is the most complex due to the "122 Clause" (10%) and Section 301 (7.5%).
- Cost Savings: Moving from 7117 (28.5%) to 7116.20.05 (13.3%) saves 15.2% per unit.
- Strategy: Ensure your product documentation proves the "Semi-Gemstone" or "Gilt" status to avoid the highest bracket.

📌 VI. Common Pitfalls & "Blood Lesson" Guide

❌ Mistake 1: Labeling "Gold Plated" earrings as "Precious Metal Gold" (7113.19.50.95).
👉 Result: Customs detects low gold content; fines + 23% vs 15.5% penalty difference.

❌ Mistake 2: Declaring "Semi-Gemstone" as "Precious Stone" (7116.20.15).
👉 Result: Paying 10.7% more tax for nothing.

❌ Mistake 3: Calling a "Base Metal Set" a "Jewelry Set" without material proof.
👉 Result: Forced to re-classify to 7117.90.90.00 (28.5%) + Potential seizure.

❌ Mistake 4: Ignoring the 122 Clause.
👉 Result: Underestimating total duty by 10%.

✅ Correct Action:

"Earring Set, 14K Gold Filled, with Agate Stones, Hallmarked 14K, Set of 1, Value $150."

🎯 VII. Conclusion: Precision is Profit!

🎯 Remember:

🔹 "Material First, Code Second, Tax Third!"
🔹 "15.5% vs 28.5% = 13.2% Margin Loss!"
🔹 "122 Clause is real, don't ignore it!"

📌 Pro Tip:
If your earring set contains natural semi-precious stones (like Turquoise, Lapis Lazuli), always use 7116.20.05.00. It is the lowest tax option for stone jewelry.
If you are selling costume jewelry (base metal), accept the 28.5% tax or consider shifting production to non-China origins to avoid Section 301/122.

📣 Take Action Now:

📞 Contact a Broker + Send Material Test Reports + Apply for Pre-Ruling.
🚀 Clear Customs Smoothly, Maximize Margin, Scale Your Jewelry Business!

✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent of Tax You Save is Pure Profit!