The tariff classification, country of origin, and eligibility under subheading 9802.00.5060 on gold earrings

N355114 November 17, 2025 CLA-2-71:OT:RR:NC:N4:441 CATEGORY: Classification; Origin TARIFF NO.: 7113.19.50; 9802.00.5060 CJ Erickson Cowan Liebowitz & Latman 114 West 47th Street New York, NY 10036 RE: The tariff classification, country of origin, and eligibility under subheading 9802.00.5060 on gold earrings Dear Mr. Erickson: In your letter dated October 21, 2025, you requested a binding ruling on behalf of your client, LSM1 LLC. Photographs, product information, and manufacturing information were submitted for our review. Model number NE25391HPD are 14 karat gold earrings set with diamonds. The manufacturing steps performed in the United States are as follows: Product design Production of the finished castings Alloying Spruing, investing, and wax burnout performed Cooling and mold break-out Sprue cutting Pre-finishing and tumbling Then manufacturing steps performed in India are as follows: Wax model created and sent to the U.S. casting manufacturer Gems are set Polishing, logo engraving, and packaging The applicable subheading for the earrings 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: Other: Other.” The general rate of duty will be 5.5% ad valorem. Your request also concerns the eligibility of the earrings 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 purposes of 9802.00.5060, HTSUS. Accordingly, upon reimportation, the earring will be eligible for tariff treatment under 9802.00.5060, HTSUS, provided the documentary requirements of 19 CFR 10.8 are satisfied. When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (HQ) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. U.S., 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. U.S., 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). The casting of the earring in the United States provides the essence of the finished product. Setting the gems and performing final finishing does not substantially transform the castings. As a result, the country of origin of the earrings is the United States. Therefore, the finished jewelry will be considered products of the United States for marking purposes and for purposes of trade remedies. Since the country of origin will be the United States, the jewelry will be excepted from country-of-origin marking requirements and will not be subject to additional trade remedy measures, such as reciprocal or global tariffs. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division