The country of origin, classification, and eligibility under 9802.00.5060 of jewelry

N347703
May 6, 2025
OT:RR:NC:N4:462
CATEGORY: Origin, Classification David Murphy GDLSK 225 East 57th Street, Apt 7J NYC, NY 10022 RE: The country of origin, classification, and eligibility under 9802.00.5060 of jewelry Dear Mr. Murphy: In your letter dated April 11, 2025, you requested a country of origin, classification, and eligibility under 9802.00.5060, Harmonized Tariff Schedule of the United States, HTSUS, of jewelry on behalf of your client, Gabriel & Co. The products under consideration are as follows: 1. 14K yellow gold diamond earrings 2. 14K yellow gold bangle with diamonds 3. 14K yellow gold ring with diamonds 4. 14K yellow gold diamond necklace 5: 14K yellow gold bracelet You state that the castings will be produced in the United States. domestic facilities (and not in a bonded warehouse, not under heading 9813.00.05, and not in the United States Foreign Trade Zone). The diamonds are cut and polished in India. The United States castings and diamonds are then sent to China. In China, the casting undergoes minor finishing (polishing, setting with diamonds, and packaging) before being sent to the United States. The ring is produced in the process detailed below: Step 1: Designing the casting setting. This is performed in the United States. Step 2: Creating the wax model. This is performed in the United States. Step 3: Spruing and investing. This is performed in the United States. Step 4: Wax burnout (lost-wax process). This is performed in Thailand. Step 5: Alloying metal casting. This is performed in the United States. Step 6: Cooling and mold breakout. This is performed in the United States. Step 7: Sprue cutting. This is performed in the United States. Step 8: Linking of individual links (where applicable). This is performed in China.

Step 9: Logo engraving. This is performed in China. Step 10: Stone setting & final finishing. This is performed in China. Step 11: Packaging & tagging. This is performed in China. The earrings are produced in the process detailed below: Step 1: Designing the earring. This is performed in the United States. Step 2: Creation of wax model. This is performed in the United States. Step 3: Spruing and investing. This is performed in the United States. Step 4: Wax burnout (lost wax process). This is performed in the United States. Step 5: Metal casting. This is performed in the United States. Step 6: Cooling and mold breakout. This is performed in the United States. Step 7: Sprue cutting. This is performed in the United States. Step 8: Logo engraving. This is performed in China. Step 9: Stone setting and final finishing. This is performed in China. Step 10: Packaging and tagging. This is performed in China. The bangle is produced in the process detailed below: Step 1: Designing the bangle. This is performed in the United States. Step 2: Creation of wax model. This is performed in the United States. Step 3: Spruing and investing. This is performed in the United States. Step 4: Wax burnout (lost wax process). This is performed in the United States. Step 5: Metal casting. This is performed in the United States. Step 6: Cooling and mold breakout. This is performed in the United States. Step 7: Sprue cutting. This is performed in the United States. Step 8: Logo engraving. This is performed in China. Step 9: Stone setting and final finishing. This is performed in China. Step 10: Packaging and tagging. This is performed in China. The necklace is produced in the process detailed below: Step 1: Designing the necklace. This is performed in the United States. Step 2: Creation of wax model. This is performed in the United States. Step 3: Spruing and investing. This is performed in the United States. Step 4: Wax burnout (lost wax process). This is performed in the United States. Step 5: Metal casting. This is performed in the United States. Step 6: Cooling and mold breakout. This is performed in the United States. Step 7: Sprue cutting. This is performed in the United States. Step 8: Logo engraving. This is performed in China. Step 9: Stone setting and final finishing. This is performed in China. The bracelet is produced in the process detailed below: Step 1: Designing the bracelet. This is performed in the United States. Step 2: Creation of wax model. This is performed in the United States. Step 3: Spruing and investing. This is performed in the United States. Step 4: Wax burnout (lost wax process). This is performed in the United States. Step 5: Metal casting. This is performed in the United States. Step 6: Cooling and mold breakout. This is performed in the United States. Step 7: Sprue cutting. This is performed in the United States. Step 8: Logo engraving. This is performed in China. Step 9: Stone setting and final finishing. This is performed in China. Step 10: Packaging and tagging. This is performed in China. The applicable subheading for the jewelry will be 7113.19.5090, HTSUS, which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of other precious metal,

whether or not plated or clad with precious metal: Other: Other.” The general rate of duty will be 5.5% ad valorem. Your request also concerns the eligibility of the finished jewelry under 9802.00.5060, HTSUS. Subheading 9802.00.5060, HTSUS, provides a partial or complete duty exemption for articles returned to the U.S. after having been exported to be advanced in value or improved in condition by any process of manufacture or other means, provided that the documentary requirements of Section 10, Customs Regulations (19 CFR 10.8) are satisfied. Pursuant to 19 CFR 10.8, the importer must submit a declaration executed by the person who performed the repairs or alterations and a declaration of his own containing various attestations. Articles eligible under subheading 9802.00.5060 are subject to a duty upon the value of the repairs, alterations, processing, or otherwise changes in condition abroad, pursuant to Note 3 to Subchapter II, Chapter 98, HTSUS. We find the described foreign processing acceptable for the purposes of 9802.00.5060, HTSUS. Accordingly, upon reimportation, the jewelry will be eligible for tariff treatment under 9802.00.5060, HTSUS, provided the documentary requirements of 19 CFR 10.8 are satisfied. When determining the country of origin for purposes of applying current trade remedies under Section 301, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). You propose that the country of origin of the jewelry is the United States. We agree. The casting of the jewelry in the the United States provides the essence of the finished product. The finishing and setting of stones in China do not substantially transform the casting. As a result, the country of origin of the jewelry is the United States. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division