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

N355116 November 18, 2025 CLA-2-71:OT:RR:NC:N4:441 CATEGORY: Classification 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 a gold ring Dear Mr. Erickson: In your letter dated October 21, 2025, you requested a binding ruling on behalf of your client, MGM Imports LLC. Photographs, product information, and manufacturing information were submitted for our review. Model number: NRHGA23271-A is a 14 karat gold ring set with diamonds The manufacturing steps performed in the United States are as follows: Product design Production of the finished castings obtained from the wax models from India 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 model number NRHGA23271-A 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. You proposed that the country of origin of the jewelry is the United States. We agree. The casting of the jewelry in the United States provides the essence of the finished products. Creating the wax model, setting the gems, and performing final finishing does not substantially transform the castings. As a result, the country of origin of the jewelry is the United States. Therefore, the finished jewelry will be considered a product of the United States for marking purposes and for purposes of trade remedies. Your request also concerns the eligibility of the finished 14 karat ring set with diamonds under 9802.00.5060, HTSUS, which 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 a 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. The additional duty imposed by this heading shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable regulations of U.S. Customs and Border Protection ("CBP"), and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and 9802.00.60. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed, as described in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article assembled abroad, less the cost or value of such products of the United States, as described. We find the described foreign processing acceptable for the purposes of 9802.00.5060, HTSUS. Accordingly, upon reimportation, the 14 karat gold ring with diamonds 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) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division