Jewelry Taxes Explained: New York Import Tax for Brands and Retailers

For established e-commerce brands and rapidly scaling e-commerce platforms, the city represents the intersection of fashion and volume. However, behind the glamour of showroom launches and the allure of the next season’s collections lies the gritty reality of the “Business of Fashion”: protecting your margins.

A specific barriers frequently erode profit margins for growing brands: the volatile duties incurred when goods cross the border.

Whether you are sourcing intricate brass components for a bridge jewelry line or importing from a seasoned Jewelry manufacturer, understanding the landed cost is non-negotiable.

Why Jewelry Taxes Matter for Brands

For established brands, tax compliance is not merely a legal obligation; it is a central pillar of cost planning and retail pricing strategy. When calculating the Landed Duty Paid (LDP) cost, a procurement manager must account for every percentage point added by customs. If a brand fails to anticipate a 34% tariff on imports from specific origins, the projected retail price may no longer cover the overhead, eroding the bottom line instantly.

Furthermore, the decision between importing finished goods versus local purchasing is often driven by these fiscal realities. While overseas manufacturing typically offers superior scalability and lower production costs, the added tax on jewelry imports must be weighed against domestic sourcing options. However, for most large-scale operations, the manufacturing capabilities found in hubs like China remain irreplaceable, making tariff mitigation strategies essential.

New York Sales Tax on Jewelry

New York remains one of the world’s premier fashion capitals, making it a critical market for any jewelry brand. However, the state enforces strict regulations regarding the New York sales tax on jewelry. Unlike some jurisdictions that offer luxury exemptions, New York considers jewelry “tangible personal property,” making it fully subject to sales tax.

Standard NYC Sales Tax Rate

For brands selling into New York, it is crucial to understand that the total tax rate is a combination of state and local levies. The NY sales tax on jewelry generally adheres to the standard combined rate in New York City, which is 8.875%. This figure is derived from the New York State sales tax of 4% plus the New York City local tax of 4.5%, along with a surcharge for the Metropolitan Commuter Transportation District.

What Items are Taxable?

The scope of the NY sales tax on jewelry is comprehensive. Tax authorities define “tangible personal property” as anything that can be seen, weighed, or touched. Consequently, this tax applies to:

• Fine Jewelry: Items made from precious metals and gemstones.
• Costume Jewelry: Fashion pieces made from base metals, brass, or stainless steel.
• Services: Brands offering after-sales care must note that income from jewelry repairs—such as cleaning, polishing, battery replacement, or ring resizing—is also taxable. The Department of Taxation interprets these as services that maintain tangible property.

Economic Nexus for E-commerce

For e-commerce brands not physically located in New York, the concept of “Economic Nexus” is vital. Since 2018, if a remote seller generates more than $300,000 in sales and conducts more than 100 separate transactions delivered to New York within a year, they are legally required to register and collect sales tax. This means a rapidly growing brand must have automated systems in place to track these thresholds to avoid penalties.

Import Tax on Jewelry: What Brands Need to Know

While sales tax is paid by the consumer, the import tax on jewelry is a direct cost to your business. Recent shifts in US trade policy have introduced significant volatility, with broad tariffs affecting the global supply chain.

What Counts as “Jewelry” in Customs Codes

Customs classifications differentiate between materials. Fashion and costume jewelry—typically made from base metals like brass or stainless steel—falls under different Harmonized Tariff Schedule of the United States (HTSUS) codes than fine jewelry. However, under new trade frameworks, the distinction in duty rates is becoming starker based on country of origin rather than just material.

Typical Duty Rates and New Tariffs

Here is the calculator for the overall tax:

Total Tax Rate = Base HTSUS Rate + Reciprocal Tariff

Base HTSUS Rate:

Reciprocal Tariff

After negotiations in mid-2025, the U.S. set a standard reciprocal tariff surcharge of 10% for applicable countries, including China.

Example: From China — Base-metal imitation earrings

HTSUS base duty: 11%

Reciprocal Tariff: 10%

→ Total: ~21%

Other Possible Charges

Beyond the tariff, the import tax on jewelry includes fees that accumulate. The Merchandise Processing Fee (MPF) for formal entries (valued over $2,500) is currently set at 0.3464% of the value, with a minimum of $27.23 and a maximum of $528.33 per entry. Additionally, the Harbor Maintenance Fee (HMF) applies to ocean freight at a rate of 0.125%.

Importing Jewelry to the USA: Practical Tips

To mitigate risks and control costs, brands must adopt precise logistical strategies.

Correct HTSUS Code Classification

Misclassification is a primary cause of delays and overpayment. For example, ensuring your stainless steel rings are not mislabeled as precious metal can save percentage points in duties. However, with the 0% rate on unset diamonds versus high rates on finished jewelry, understanding the assembly stage is key.

Clear Documentation

To avoid the “red flags” that trigger Customs and Border Protection (CBP) exams—such as declaring gold jewelry under $250—invoices must be meticulous. Explicitly state the material composition (e.g., “316L Stainless Steel” or “Brass with PVD Plating”) to ensure the assessed duty matches the actual product.

Compliance is Non-Negotiable

Pre-shipment compliance audits can catch 92% of documentation errors. For brands utilizing temporary exports for trade shows, using ATA Carnets can avoid paying duty on samples that will be re-exported.

Short About Star Harvest

Navigating the complexities of manufacturing and logistics requires a partner who understands the global picture.

Star Harvest is a premier OEM/ODM manufacturer specializing in high-quality brass and stainless steel jewelry. We serve medium-to-large brands, providing scalable production solutions that adhere to rigorous quality standards.

We believe that a successful jewelry brand is built on more than just beautiful designs; it requires a robust supply chain. By helping our clients understand the nuances of the import tax on jewelry and regional sales regulations, we empower you to make smarter sourcing decisions. Star Harvest is your reliable partner in global growth.