Jewelry (7113) is worn on the person as personal adornment, while goldsmiths' and silversmiths' wares (7114) are functional or decorative objects not worn — such as candlesticks, bowls, picture frames, and cutlery. An article that serves both purposes (e.g., a decorative brooch with a functional clasp) is classified by its principal character, and a binding ruling may be warranted.

Customs value is based on the transaction value of the imported merchandise, which includes the price paid or payable plus any assists (e.g., buyer-supplied materials or tooling). For artisan pieces, the full invoice price — including the maker's labor and design premium — forms the basis of valuation. Importers should retain detailed invoices and, for high-value lots, consider a formal appraisal to support the declared value.