COUNTRY OF ORIGIN MARKING OF IMPORTED JEWELRY.

N027859 May 13, 2008 MAR-2 OT:RR:E:NC:SP:233 CATEGORY: MARKING Ms. Susan Byrne Tiffany and Co. 15 Sylvan Way Parsippany, NJ 07054 RE: COUNTRY OF ORIGIN MARKING OF IMPORTED JEWELRY. Dear Ms. Byrne: This is in response to your letter dated May 7, 2008, requesting a ruling on the country of origin marking requirements for imported jewelry of U.S. components which are polished and wrapped Guatemala. A marked sample was not submitted with your letter for review. In the U.S. you will assemble a tag, chain and jump ring of American origin with a clasp from Mauritius into a sterling silver bracelet. The bracelet will be sent to Guatemala for polishing and wrapping. The bracelet will be shipped directly back to the U.S. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part. For tariff purposes, the courts have held that a substantial transformation occurs only if a new and different article emerges having a distinctive name, character or use. AnheuserBusch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982). In this case, the polishing process does not result in a substantial transformation. The polished jewelry does not have a distinctive name, character or use different from the unpolished jewelry, and therefore is a good of the United States for marking purposes. Accordingly, it will not be required to have any country of origin marking pursuant to 19 U.S.C. 1304 when imported into the United States. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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