OT:RR:71:NC:N4:441
Michele Lehat, Esq.
Grunfeld Desiderio Lebowitz Silverman & Klestadt LLP
599 Lexington Ave, Floor 36
New York, NY 10022
RE: The origin, marking, and eligibility under subheading 9802.00.5060 on a gold ring.
Dear Ms. Lehat:
In your letter dated November 12, 2025, you requested a ruling on behalf of your client, Clyde Duneier. You
submitted photographs, product description, and manufacturing information a gold ring.
Style R26100H02 is a gold ring with diamonds.
Manufacturing Steps:
Product designing. This is performed in the United States.
Wax model creation. Performed in Thailand and the United States.
Stone procurement. Thailand, India, or United States.
Metal casting. Performed in the United States or Thailand.
Stone setting and finishing. Performed in Thailand.
The applicable subheading for the ring will be 7113.19.5091, 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.
For the rings cast in the United States, we find the described foreign processing acceptable for the purposes
of 9802.00.5060, HTSUS. Accordingly, upon reimportation, the rings 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 the subject ring is the United States when the ring is cast in 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 rings 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.
When the ring is cast in Thailand, the country of origin is Thailand. As such it will be subject to trade
remedies and country of origin markings.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless
excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a
conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will
permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country
of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is
considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it
without strain.
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 of Thailand will be
subject to an additional ad valorem rate of duty of 19 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.61, in addition to subheading
7113.19.5091 HTSUS, listed above.
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