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

N360747 May 13, 2026OT:RR:71:NC:N4:441 CATEGORY: OriginMatthew A. SeymourGDLSK599 Lexington Avenue, 36th FloorNew York, NY 10022RE: The classification, origin, marking, and eligibility under subheading 9802.00.5060 for jewelry. Dear Mr. Seymour:In your letter dated April 15, 2026 , you requested a ruling on behalf of your client,Leighton Service Inc. You submitted photographs, product description, and manufacturing for our review.Style SR55625 is a gold ring set with diamonds.Style SP63890 is a gold pendant set with diamonds.Style SB21736 is a platinum bracelet set with diamonds.Style SN64258 is a gold pendant set with diamonds.Style KE61953 is a pair of silver earrings set with diamonds.Manufacturing Steps:Product design. This is performed in the United States or abroad.Creating the wax model. This is performed in the United States or abroad.Alloying and metal casting. This is performed in the United States.Spruing and investing. This is performed in the United States.Setting, polishing, and final finishing. This is performed in India, Hong Kong, China, or Thailand.Logo engraving and packaging. This is performed in India, Hong Kong, China, or Thailand.The applicable subheading for the gold ring, gold pendants, and platinum bracelet will be 7113.19.50,Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry and partsthereof, of precious metal or of metal clad with precious metal: Of other precious metal, whether or notplated or clad with precious metal: Other.” The general rate of duty will be 5.5 percent ad valorem.The applicable subheading for the silver earrings will be 7113.11.50, HTSUS, which provides for “Articles ofjewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whetheror not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal:Other: Other.” The general rate of duty will be 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 asubstantial 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 NationalHand 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 bracelet is the United States. We agree. The casting ofthe bracelet in the United States provides the essence of the finished product. Setting the gems andperforming final finishing does not substantially transform the castings. Therefore, the finished article will beconsidered a product of the United States. Since the country of origin will be the United States, the braceletwill be excepted from country of origin for marking purposes.Your request also concerns the eligibility of the jewelry under subheading 9802.00.5060, HTSUS, whichprovides a partial or complete duty exemption for articles returned to the U.S. after having been exported tobe advanced in value or improved in condition by any process of manufacture or other means, provided thatthe documentary requirements of Section 10, Customs Regulations (19 CFR 10.8) are satisfied. We find thedescribed foreign processing acceptable for the purposes of 9802.00.5060, HTSUS.Accordingly, upon reimportation, the bracelet 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, theimporter must submit a declaration executed by the person who performed the repairs or alterations and adeclaration 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.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties 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 eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems 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 asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete 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 ofimportation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submita request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material factsdescribed 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 ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Vikki Lazaro at vikki.lazaro@cbp.dhs.gov. Sincerely, (for)James P. ForkanDirectorNational Commodity Specialist Division