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NY L89634

December 30, 2005

CLA-2-71:RR:NC:SP:233 L89634


TARIFF NO.: 7113.19.5000

Mr. Rakesh Barmecha
20 East 46 St., Suite 1002
New York, NY 10017

RE: The tariff classification of diamond rings from China.

Dear Mr. Barmecha:

In your letter dated December 21, 2005, you requested a tariff classification ruling.

Your company is a leading wholesaler of loose diamonds and you are currently reviewing the possibility of selling jewelry. You are considering exporting loose diamonds to a prospective manufacturer in China who would manufacture the diamonds into gold rings. The country of origin of the diamonds is Israel. The diamonds are cut and polished in your group factories in China, Israel and Sri Lanka. You have inquired as to whether duty would be payable on the entire value of the ring or only the metal and labor.

The applicable subheading for the diamond rings will be 7113.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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." Under this provision, there would be a duty upon the full value of the imported articles, less the cost or value of such components.

      Based on the circumstances that you have described, no allowances may be made under heading 9802.00.80, HTS, for the exported diamonds since the diamonds are not products of the United States.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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 646-733-3036.


Robert B. Swierupski

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