The tariff classification of gold jewelry returned from repair in Mexico.

N033365 July 30, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9802.00.50 Mr. C.J. Erickson Cowan, Liebowitz & Latman, P.C. 1133 Avenue of the Americas New York, NY 10036-6799 RE: The tariff classification of gold jewelry returned from repair in Mexico. Dear Mr. Erickson: In your letter dated July 8, 2008, on behalf of Brilliant Jewelers, you requested a tariff classification ruling. Your client will be sending previously imported gold jewelry to Mexico for repair or alteration. It will consist of restoration, cleaning, polishing, resizing or other minor treatments. These repairs or alterations will not change the essential characteristics of the jewelry. It will not create a new or commercially different article. Subheading 9802.00.50, HTSUS, provides a partial or complete duty exemption for articles exported from and returned to the U.S. after having been advanced in value or improved in condition by repairs or alterations, provided the documentary evidence of section 181.64, Customs regulations (19 C.F.R. 181.64), are satisfied. Section 181.64, which implements Article 307 of the NAFTA, provides that goods returned after having been repaired or altered in Mexico may qualify for complete or partial duty free treatment, provided the requirements of this section are met. The items sent to Mexico are complete articles of jewelry. The operations performed do not create a new or commercially different article. Goods returned from Mexico after having been repaired or altered are eligible for duty-free treatment. The applicable subheading for gold jewelry that will be repaired or altered in Mexico will be 9802.00.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means: Articles exported for repairs or alterations: Other”. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division