OT:RR:71:NC:N4:441
David Murphy
GDLSK
599 Lexington Avenue, 36th Floor
New York, NY 10022
RE: The origin, marking, and eligibility under subheading 9802.00.5060 on jewelry
Dear Mr. Murphy:
In your letter dated August 4, 2025, you requested a ruling on behalf of your client, FJIL Inc. You submitted
photographs, product description, and manufacturing information on several styles of jewelry for our review.
Style HP00314PR0062 is a pair of platinum earrings set with diamonds.
Style HPL00314ER0120 is a platinum pendant set with diamonds.
Style WH00149RE0040 is a semi-mount gold ring set with diamonds.
Style WH00143RE0198-18W is a white gold ring semi-mount set with diamonds.
Style H00100RW0097-PL is a platinum ring set with diamonds.
The manufacturing steps performed in the United States are as follows:
Ring designed
Wax model created
Spruing, investing, and wax burnout performed
Metal is cast into the jewelry
Sprue cutting
The manufacturing steps performed in India are as follows:
Pre-finishing and tumbling
Gems are set
Polish and buffing
The applicable subheading for the jewelry will be 7113.19.50, 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. The general
rate of duty will be 5.5% ad valorem.
Your request also concerns the eligibility of the jewelry under subheading 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 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 subheading 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.
You have also inquired about the country of origin of the above-described jewelry. When determining the
country of origin, 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. U.S., 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. U.S., 16
C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
You proposed that the country of origin of the jewelry is the United States. We agree. The casting of the
jewelry in the United States provides the essence of the finished products. Setting the gems and performing
final finishing does not substantially transform the castings. As a result, the country of origin of the jewelry is
the United States. Therefore, the finished jewelry will be considered a product of the United States for
marking purposes and for purposes of trade remedies. Since the country of origin will be the United States,
the jewelry will be excepted from country of origin marking requirements and will not be subject to
additional trade remedy measures, such as reciprocal or global tariffs. The tariffs and additional duties cited
above are current as of this ruling’s issuance.
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)
Denise Faingar
Acting Director
National Commodity Specialist Division