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NY I88340

November 20, 2002

CLA-2-71:RR:NC:SP:233 I88340


TARIFF NO.: 7113.19.5000

Mr. Donald D’Addario
Theodora, Inc.
One Executive Drive
Fort Lee, NJ 07024

RE: The tariff classification of gold and/or platinum wedding rings from Turkey.

Dear Mr. D’Addario:

In your letter dated November 14, 2002, you requested a tariff classification ruling.

You have indicated in your letter that you propose to send loose diamonds to be set into rings manufactured in Turkey. You ask whether the value of the diamonds would be subject to duty upon re-importing into the United Sates since the diamonds remain your property throughout the manufacturing process. You also indicate that most likely the diamonds were imported from another country and that it is not always possible to ascertain the country of origin or even in fact if the diamonds were cut in the United States.

Subheading 9802.00.80, Harmonized Tariff Schedule of the United States (HTS), provides for “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.” Duty would be upon the full value of the imported article, less the cost or value of such products of the United States.

In your situation, since the diamonds are not a product of the United States (cut and polished), they are fully dutiable as jewelry upon importation.

The applicable subheading for the gold and/or platinum wedding rings will be 7113.19.5000, 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.

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.


Robert B. Swierupski

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