BAG-5-02-RR:IT:EC 114539 CC
Steven B. Lehat
Customs International Trade, and
Administrative Law Practice
26 Iron Bark Way
Irvine, CA 92612
RE: Importation of inherited jewelry; General Note 1, HTSUS
Dear Mr. Lehat:
This is in response to your letter of November 5, 1998, on behalf of your clients, two Brazilian immigrants, requesting a ruling on the importation of inherited jewelry.
FACTS:
According to your submission, your clients, who are a brother and sister who have resided in the United States for five years, inherited jewelry from their grandmother, who had used the jewelry for more than 10 years. They now wish to import the jewelry into the United States from Brazil. You request that we rule that the jewelry is eligible for duty-free treatment under subheading 9804.00.05 of the Harmonized Tariff Schedule of the United States (HTSUS).
ISSUE:
Whether the subject jewelry is eligible for duty-free treatment under subheading 9804.00.05, HTSUS.
LAW AND ANALYSIS:
All goods imported into the Customs territory of the United States from outside thereof are subject to duty or exempt thereof as provided for by the Harmonized Tariff Schedule of the United States (HTSUS). General Note 1, HTSUS.
Subheading 9804.00.05, HTSUS, provides an exemption from duty for the following:
Articles imported by or for the account of any person arriving in the United States from a foreign country:
Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale.
Subheading 9804.00.05, HTSUS, provides a duty exemption for certain household effects. Jewelry is a personal effect and is not included in the exemption of subheading 9804.00.05, HTSUS. In addition, there is no provision that allows a duty exemption for inherited personal effects, nor is there any other tariff provision which would allow the subject jewelry to be entered into the United States duty-free. Consequently, the subject jewelry will be dutiable at its applicable rate.
HOLDING:
The subject jewelry is not eligible for duty-free treatment under subheading 9804.00.05, HTSUS.
Sincerely,
Jerry Laderberg
Chief
Entry Procedures and Carriers Branch