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NY H88611




March 1, 2002

CLA-2-71:RR:NC:SP:233 H88611

CATEGORY: CLASSIFICATION

TARIFF NO.: 7113.19.5000

Mr. John Lego
Kudman, Trachten, Kessler, Rich & Strull, LLP 350 Fifth Avenue, Suite 4400
New York, NY 10118

RE: The tariff classification of diamond rings from Israel.

Dear Mr. Lego:

In your letter dated January 31, 2002, you requested a tariff classification ruling.

Your client intends to deliver diamonds that have been cut and polished in Israel to Hong Kong to be mounted onto a gold semi-mount setting that is manufactured in Hong Kong. The semi-mount will consist of the gold ring with small diamonds set into the sides of the ring. The polished center stone sent from Israel will be mounted onto the ring. The ring will be shipped to Israel for polishing and quality control.

The applicable subheading for the diamond ring 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: of precious metal whether or not plated or clad with precious metal: of other precious metal, whether or not plated or clad with precious metal: other: other. The rate of duty will be 5.5% ad valorem.

You have requested consideration of free duty under the United States-Israel Free Trade Area Implementation Act of 1985 (the “Act”) assuming the direct cost of the product and processing operations in Israel is not less than 35% of the appraised value of each finished product at the time it enters into the United States.

Under the Act, eligible articles the growth, product, or manufacture of Israel which are imported directly to the U.S. from Israel qualify for duty-free treatment, provided the sum of 1) the cost or value of materials produced in Israel, plus 2) the direct costs of processing operations performed in Israel is not less than 35% of the appraised value of the article at the time it is entered. Although you will have met the direct shipment and 35% requirements, the rings are not the growth, product or manufacture of Israel. Thus, the Act is not applicable.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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