CLA-2-71:OT:RR:NC:N4:441
CJ Erickson
Cowan Liebowitz & Latman
114 West 47th Street
New York, NY 10036
RE: Eligibility under subheading 9802.00.5060, Harmonized Tariff Schedule of the United States, of gold
pendants
Dear Mr. Erickson:
In your letter dated May 25, 2025, you requested a binding ruling on behalf of your client, Kama Jewelry Pvt
Ltd. Photographs and product information were submitted for our review.
The merchandise under consideration are gold pendants set with diamonds. In your letter, you state that the
gold pendants will be cast in the United States (“U.S.”). They will then be sent to India where they will be
polished and the gems will be set. The finished pendants will be reimported into the U.S.
The applicable subheading for the gold pendants will be 7113.19.5090, Harmonized Tariff Schedule of the
United States (“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.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
7113.19.5090, HTSUS, listed above.
Your request also concerns the eligibility of the finished pendant under 9802.00.5060, HTSUS, which
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 pendants will be eligible for tariff treatment under 9802.00.5060, HTSUS, provided
the documentary requirements of 19 CFR 10.8 are satisfied.
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.
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 Vikki Lazaro at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division