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NY F85695




April 17, 2000

CLA-2-71:RR:NC:SP:233 F85695

CATEGORY: CLASSIFICATION

TARIFF NO.: 7113.19.5000; 7113.11.5000; 9802.00.5060

Mr. Simon Wright
Dexter Seal Engraving
P.O. Box 63 SIDCUP
DA14 4ZL, England

RE: The tariff classification of gold, platinum and silver signet rings from Great Britain.

Dear Mr. Wright:

In your letter dated April 5, 2000, you requested a tariff classification ruling.

You will be exporting to the U.S. gold, platinum and silver signet rings, mostly with family coats of arms and crests.

The applicable subheading for the gold and platinum signet rings will be 7117.19.5000, 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 metalother. The rate of duty will be 5.5% ad valorem.

The applicable subheading for the silver signet rings will be 7113.11.5000, HTS, which provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal of silver, whether or not plated or clad with precious metal: other: other. The rate of duty will be 5% ad valorem.

You inquire as to what the rate of duty will be if a customer returns a damaged ring to you for repair. Subheading 9802.00.5060, HTS, provides a partial duty exemption for articles returned to the United States after having been exported to be advanced in value or improved in condition by means of repairs or alterations other than those made pursuant to a warranty. Articles entitled to either of these partial duty exemptions are dutiable only upon the value of the foreign repairs or alterations, upon compliance with all applicable regulations.

You also inquire as to what the rate of duty will be if a customer sends you his own U.S. made ring for engraving and you just engrave it and send it back. Again, the duty will be assessed on the value of the engraving under the rates above, with the ring duty free under 9802.00.5060, HTS.

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.

Sincerely,

Robert B. Swierupski
Director,

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