CLA-2-71:K:TC:A4:G17 B84483
Mr. David M. Skuza
RMC Retail Marketing Consultants, Ltd., Inc.
P.O. Box 67222
Chestnut Hill, MA 02167
RE: The tariff classification of diamonds from Israel and precious metal jewelry from Japan.
Dear Mr. Skuza:
In your letter dated April 17, 1997, you requested a classification ruling.
The first part of your letter requests a ruling on diamonds made in Israel which are sent to Japan, held there for a time, and then sent to the United States. You ask for a duty rate and question if there are any special documentation requirements or if any special procedures must be followed.
If the diamonds weigh not over 0.5 carat each, the applicable subheading will be 7102.39.0010, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for
diamonds, whether or not worked, but not mounted or set: nonindustrial: other. The duty rate
will be free.
If the diamonds weigh over 0.5 carat each, the applicable subheading will be 7102.39.0050, HTSUSA, which provides for diamonds, whether or not worked, but not mounted or set: nonindustrial: other. The duty rate will be free.
Concerning the importation of diamonds made in Israel, there are no special documentation requirements and no special procedures that must be followed. Basic Customs documentation and procedures apply.
In the second part of your letter, you request a ruling on precious metal jewelry made in Japan in which are incorporated diamonds manufactured in Israel. You question whether duty will be assessed on the value of the entire item, or only the added value of gold and labor in Japan. You also request a duty rate and ask if any special procedures must be followed. In a telephone conversation with a member of my staff, you indicated that the jewelry will consist of rings, bracelets and earrings and that the precious metal will be gold or platinum.
The applicable subheading for the rings, bracelets and earrings will be 7113.19.5000, HTSUSA, which provides for articles of jewelry...of other precious metal, whether or not plated
or clad with precious metal: other: other. The duty rate will be 5.9% and will be assessed on the value of the entire item including the diamonds. There are no special procedures that must be followed.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations.
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
John J. Martuge
Area Director
JFK Airport