CLA-2-98:OT:RR:NC:N4:462
Meredith DeMent
Baker McKenzie LLP
815 Connecticut Avenue, NW
Washington, DC 20006
RE: The applicability of subheading 9801.00.10 to the tariff classification of jewelry which has been hallmarked abroad.
Dear Ms. DeMent:
In your letter dated November 17, 2022, you requested a tariff classification ruling on behalf of your client, Blue Nile regarding the applicability of subheading 9801.00.10, Harmonized Tariff Schedule of the United States (HTSUS), to certain U.S. origin jewelry. Images and descriptive literature were provided.
You stated that Blue Nile shipped U.S. origin jewelry from the United States abroad. In accordance with the requirements for jewelry sales in the other country, each piece of jewelry was then etched while abroad with markings to identify the manufacturer/seller and the purity of the metal. In addition, a limited sample of the jewelry was tested while abroad to verify the purity. The unsold inventory will be returned to the United States.
Unlike the engraving of jewelry for enhanced visual appeal, the hallmarking of jewelry to comply with marking requirements of jewelry for sale and distribution outside of the United States is not considered advancement in value or improvement in condition. In addition, the testing of the jewelry is also not considered advancement in value or improvement in condition.
Based on the information submitted, the hallmarked jewelry will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. § 10.1 are satisfied. The applicable subheading for these items will be 9801.00.1030, HTSUS, which provides for Products of the United States when returned after being exported…without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other: Articles provided for in chapter 71.” Products classified in subheading 9801.00.1030, HTSUS, are free of duty.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division