United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 812236

July 14, 1995

CLA-2-71:S:N:N6: 344 812236


TARIFF NO.: 7113.19.5000

Mr. Sam Sharma
India Jewellers & Foreign Exchange
8655 Allegre Circle
Orlando, FL 32819
RE: The tariff classification of gold jewelry from India.

Dear Mr. Sharma:

In your letter dated June 27, 1995, you requested a tariff classification ruling.

You have not submitted samples, however, you have provided us with two sets of four photographs of bracelets, earrings, rings and bangle bracelets.

You state in your letter that you intend to purchase 24 karat gold bullion in the U. S. and export it to India where it would be transformed into 22 karat gold bracelets, rings, earrings, chains and necklaces. You have asked if duty would be assessed on the added on value of the gold plus manufacturing costs in India . Duty would be based on the total cost of the finished articles including the value of the gold supplied from the United States.

The applicable subheading for the bracelets, earrings, rings and bangle bracelets depicted in the four photographs will be 7113.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of jewelry and parts thereof...Of other precious metal, whether or not plated or clad with precious metal: Other: Other. The rate of duty will be 6.3% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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