The origin, marking, and eligibility under subheading 9802.00.5060 for gold jewelry.

N359627 April 7, 2026 OT:RR:71:NC:N4:441 CATEGORY: Origin Michele S. Lehat Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLC 599 Lexington Avenue New York, NY 10022 RE: The origin, marking, and eligibility under subheading 9802.00.5060 for gold jewelry. Dear Ms. Lehat: In your letter dated March 10, 2026, you requested a ruling on behalf of your client, Design by Getana LLC. You submitted photographs, product description, and manufacturing information for our consideration. Style RSAR-0865 is a gold ring set with diamonds. Style RSAP-0803 is a gold pendant set with diamonds. Style RSAE-01140 is a pair of gold earrings set with diamonds. Style RSAP-0811 is a necklace set with diamonds. Style RGDIA-01355 is a ring set with diamonds. Manufacturing Steps: Creating the wax model. This is performed in the United States. Alloying fine gold with base metals. This is performed in the United States. Casting. This is performed in the United States. Spruing and investing. This is performed in the United States. Wax Burnout (lost wax process). This is performed in the United States Cooling and mold break-out. This is performed in the United States. Sprue cutting. This is performed in the United States. Setting gemstones and final polishing. This is performed in Hong Kong, China, or Thailand. Packaging. This is performed abroad. The applicable subheading for the rings, pendant, and 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.” The general rate of duty will be 5.5 percent ad valorem. The applicable subheading for the gold necklace will be 7113.19.29, 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: Necklaces and neck chains, of gold: Other.” The general rate of duty will be 5.5 percent ad valorem. 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). You propose that the country of origin of the subject jewelry is the United States. We agree. The casting of the jewelry in the United States provides the essence of the finished products. Setting the gems and performing final finishing does not substantially transform the castings. Therefore, the finished articles will be considered products of the United States. Since the country of origin will be the United States, the jewelry will be excepted from country of origin for marking purposes Your request also concerns the eligibility of the jewelry under subheading 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. We find the described foreign processing acceptable for the purposes of 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. 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. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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) James P. Forkan Director National Commodity Specialist Division