CLA-2-71:RR:NC:SP:233
Mr. Joseph Wein
Fantasy Diamond Corporation
1550 West Carroll Avenue
Chicago, Illinois 60607
RE: The tariff classification of jewelry from India.
Dear Mr. Wein:
In your letter dated August 6, 2007 you requested a tariff classification ruling.
You will send raw gold to the Virgin Islands where it will be alloyed down to 14K shot. You will then cast a ring, earring or pendant. You ship the castings to India where they will be polished and set with diamonds. The finished piece of jewelry is then shipped to the US.
The applicable subheading for the gold jewelry will be 7113.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of jewelry, of precious metal, Other, Other”. The rate of duty will be 5.5% ad valorem.
Even though the jewelry items were cast in the Virgin Islands, since they were not imported directly to the US, exemption from duty is not applicable.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division