OT:RR:NC:71:N4:441
CJ Erickson
Cowan, Liebowitz & Latman, P.C.
114 West 47th Street
New York, NY 10036
RE: The origin and eligibility under subheading 9802.00.5060 on a gold ring.
Dear Mr. Erikson:
In your letter dated October 28, 2025, you requested a ruling on behalf of your client, Virgo Star Inc. You
submitted photographs, product description, and manufacturing information a gold ring.
Model number R-012520PT is a gold ring with diamonds.
Manufacturing Steps:
Step 1: Product design. This is performed in the United States.
Step 2: Creating the wax model. This is performed in India.
Step 3: Alloying fine gold with base metals. This is performed in the United States.
Step 4: Spruing and investing. This is performed in the United States.
Step 5: Wax Burnout (lost wax process). This is performed in the United States.
Step 6: Cooling and mold break-out. This is performed in the United States.
Step 7: Sprue cutting. This is performed in the United States.
Step 8: Pre-finishing and Tumbling. This is performed in the United States.
Step 9: Setting diamonds and final polishing. This is performed in India.
Step 10: Logo engraving, and packaging. This is performed in India.
The applicable subheading for the 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 ring 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 ring 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 ring is the United States. We agree. The casting of the ring
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 ring is the
United States. Therefore, the finished ring 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 ring
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)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division