The tariff classification and GSP eligibility of 14 carat and 18 carat gold necklaces and jewelry from Thailand.

NY K85007 April 14, 2004 CLA-2-71:RR:NC:SP:233 K85007 CATEGORY: Classification TARIFF NO.: 7113.19.2100; 7113.19.2900; 7113.19.5000 Mr. Cyrus Maybud Maybud & Cie Riva Paradiso 16 CH-6900 Lugano Paradiso Switzerland RE: The tariff classification and GSP eligibility of 14 carat and 18 carat gold necklaces and jewelry from Thailand. Dear Mr. Maybud: In your letter dated March 16, 2004, on behalf of Bangkok Assay Office Co., Ltd., you requested a tariff classification ruling. The merchandise to be imported consists of 14 carat and 18 carat gold necklaces with clasps and 14 carat and 18 carat gold jewelry. The necklaces will be made of various types of links, except mixed links. The jewelry will consist of necklaces, bracelets, rings, earrings, etc. You indicate that the 14 carat or 18 carat gold wire produced in Thailand from gold (imported or purchased in Thailand) is substantially transformed constituent material for GSP purposes and that the sum of the cost or value of the gold wire plus the direct costs or processing operations performed in Thailand equals or exceeds 35% of the appraised value of the necklaces at the time of entry into the United States. The applicable subheading for the 14 carat and 18 carat gold necklaces, if made with rope links, will be 7113.19.2100, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: Necklaces and neck chains, of gold: Rope.” The rate of duty will be 5% ad valorem. The applicable subheading for the 14 carat and 18 carat gold necklaces, if made with other than rope or mixed links, will be 7113.19.2900, HTS, which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: necklaces and neck chains, of gold: Other.” The rate of duty will be 5.5% ad valorem. The applicable subheading for gold jewelry will be 7113.19.5000, HTS, which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: Other.” The rate of duty will be 5.5% ad valorem. Articles classifiable under subheadings 7113.19.2100, 7113.19.2900 and 7113.19.5000, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP), if the direct cost of processing operations performed in Thailand equals or exceeds 35% of the appraised value of the merchandise at the time of entry into the U.S. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division