The tariff classification and eligibility under subheading 9802.00.5060 on silver and gold jewelry.

N354077 October 6, 2025 CLA-2-71:OT:RR:NC:N4:441 CATEGORY: Classification; Origin TARIFF NO.: 7113.19.50; 7113.11.5000; 9802.00.5060 Michele Lehat, Esq. Grunfeld Desiderio Lebowitz Silverman & Klestadt LLP 599 Lexington Avenue Floor 36 New York, NY 10022 RE: The tariff classification and eligibility under subheading 9802.00.5060 on silver and gold jewelry. Dear Mr. Lehat, Esq.: In your letter dated September 22, 2025, you requested a ruling on behalf of your client, Diamour Inc. You submitted photographs, product description, and manufacturing information on several styles of jewelry for our review. Style B300XLD-3 is a silver bracelet set with diamonds. Style ER1400WC4-1 is a 14K gold pair of earrings set with diamonds. Style PD2132XLD is a silver heart pendant set with diamonds. Style RE1229YB6-1 is a 14K gold ring set with diamonds. The manufacturing steps performed in the United States are as follows: Product designed Wax model created Wax Injection Tree Assembly Flask Preparation Investment Mixing, Pouring, Setting, and Wax Burnout Alloying and Metal Casting Cooling and Quenching Investment Removal, Sprue Cutting, Pre-finishing and tumbling The manufacturing steps performed in India are as follows: Stone Procurement Assembling and Finishing (Stone Setting, Polishing, and Plating) The applicable subheading for Styles ER1400WC4-1 and RE1229YB6-1 will be 7113.19.50, 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 other precious metal, whether or not plated or clad with precious metal. The general rate of duty will be 5.5% ad valorem. The applicable subheading for Styles B300XLD-3 and Style PD2132XLD will be 7113.11.50, 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 silver, whether or not plated or clad with other precious metal: Other: Other.” The rate of duty will general be 5% ad valorem. Your request also concerns the eligibility of the jewelry under subheading 9802.00.5060, HTSUS. Subheading 9802.00.5060, HTSUS, provides a partial or complete duty exemption for articles returned to the U.S. after having been exported to be advanced in value or improved in condition by any process of manufacture or other means, provided that the documentary requirements of Section 10, Customs Regulations (19 CFR 10.8) are satisfied. Pursuant to 19 CFR 10.8, the importer must submit a declaration executed by the person who performed the repairs or alterations and a declaration of his own containing various attestations. Articles eligible under subheading 9802.00.5060 are subject to duty upon the value of the repairs, alterations, processing, or otherwise changes in condition abroad, pursuant to Note 3 to Subchapter II, Chapter 98, HTSUS. We find the described foreign processing acceptable for the purpose of subheading 9802.00.5060, HTSUS. Accordingly, upon reimportation, the jewelry will be eligible for tariff treatment under 9802.00.5060, HTSUS, provided the documentary requirements of 19 CFR 10.8 are satisfied. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at vikki.lazaro@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division