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NY F80611

December 17, 1999

CLA-2-71:RR:NC:SP:233 F80611


TARIFF NO.: 7113.19.5000; 9802.00.80

Mr. Frederic Plancher
Cartier Joaillerie Internationale
13, Rue de la Paix
75002 Paris, France

RE: The tariff classification of diamond and gold or platinum jewelry from Europe.

Dear Mr. Plancher:

In your letter dated November 22, 1999, you requested a tariff classification ruling.

The merchandise to be imported consists of American polished unset diamonds which are shipped to Europe to be set in European-made gold or platinum mountings and then re-imported to the U.S. as mounted jewelry. Some of the jewels will be distributed by your subsidiary Cartier USA in the United States.

The applicable subheading for the diamond and gold or platinum jewelry will be 7113.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal...other. The rate of duty will be 5.5% ad valorem and will remain unchanged in 2000.

All merchandise imported into the United States is subject to duty on its full appraised value and total quantity unless specifically exempted. Heading 9802.00.80, HTS, provides for a partial exemption from duty on “articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.”

An article entered under this tariff provision is subject to a duty upon the full value of the imported assembled article, less the cost or value of U.S. components meeting these requirements assembled therein, provided there has been compliance with the documentation requirements of 19 CFR 10.24.

Section 10.11(b), Customs Regulations {19 CFR 10.11(b)}, provides, in part, that the "[a]llowance of an importer's claim is dependent upon meeting the statutory requirements for the exemption under subheading 9802.00.80 and his complying with the documentary requirements set forth in section 10.24."

Section 10.24(a), Customs Regulations {19 CFR 10.24(a)}, requires the submission of a foreign assembler's declaration with the entry of articles claimed to be entitled to the exemption under subheading 9802.00.80, HTSUS. The declaration must state that, to the best of the assembler's "knowledge and belief", the articles being imported were assembled, in whole or in part, from components that are products of the U.S., and must contain certain information concerning the U.S. components, including their description, their marks of identification, quantity, unit value at time and place of export from the U.S., the port and date of export from the U.S. and the name and address of the manufacturer. 19 CFR 10.24(a)(1). The declaration must also include a description of the assembly operations performed abroad, as well as an endorsement by the importer certifying the accuracy of the declaration and other documents submitted. Enclosed for your reference is a copy of 19 CFR 10.24.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Lawrence Mushinske at 212-637-7061.


Robert B. Swierupski

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