OT:RR:71:NC:N4:441
Michele Lehat, Esq.
Grunfeld Desiderio Lebowitz Silverman & Klestadt, LLP
599 Lexington Avenue, 36th Floor
New York, NY 10022
RE: The classification, origin, marking, and eligibility under subheading 9802.00.5060 for several jewelry
pieces
Dear Ms. Lehat:
In your letter dated October 28, 2025, you requested a ruling on behalf of your client, World's Gold &
Diamonds, Inc. You submitted photographs, product description, and manufacturing information on the gold
jewelry listed below.
Style number 066794 is a yellow gold, lab-grown diamond (LGD), bracelet.
Style number 066775 is a white gold LGD bracelet.
Style number 068474 is a yellow gold LGD flower pendant.
Style number 061098 is a white gold cross pendant.
Style number 069845 is a yellow gold LGD ring.
Manufacturing Steps:
1. The conceptualization, design, and wax modeling is performed in the United States.
2. Alloying and metal casting is performed in the United States.
3. The castings are sprued and invested in the United States.
4. The wax is removed through the burnout process United States.
5. The cast is cooled and removed from the mold in the United States.
6. The sprues are cut to separate the castings in the United States.
7. Foreign-origin diamonds are procured locally in India.
8. The final assembly and finishing operations are performed in India. For bracelets, the castings are
linked together to form the complete piece. Diamonds are then set and securely mounted into the
castings, followed by final polishing, cleaning, and buffing. Rhodium plating is applied to achieve the
desired finish. Finally, brand logos or other identifying markings are engraved, and the completed
jewelry is packaged in protective materials for export.
The applicable subheading for the gold bracelets, pendants, and ring 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: Other.” 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 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, 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 propose that the country of origin of subject jewelry is the United States. We agree. The casting of the
jewelry in the United States provides the essence of the finished product. 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 products 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 CFR 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)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division