CLA-2-71:RR:NC:SP:233 G80962
Mr. Clarence J. Erickson, III
Soller, Shayne & Horn
46 Trinity Place
New York, NY 10006
RE: The tariff classification of a two piece ring from Costa Rica.
Dear Mr. Erickson:
In your letter dated August 11, 2000, on behalf of ODI, Inc., you requested a tariff classification ruling.
Your client, ODI, will ship foreign origin diamonds to Costa Rica. The factory will set the foreign stones into gold ring castings. The castings are manufactured from fine gold purchased, alloyed and cast in Costa Rica. As per your submitted samples, the rings, which are imported into the United States packaged in pairs, are designed to interlock and be worn together. They are marketed as a single article of commerce and will be sold at retail at a single price. They are intended to complement each other and be used together. Your rings will be returned under separate cover.
The applicable subheading for two piece ring will be 7113.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: of precious metal whether or not plated or clad with precious metal: of other precious metal, whether or not plated or clad with precious metal: other: other. The rate of duty will be 5.5% ad valorem.
If the 35% value added criteria is met, free duty under CBERA will be applicable. Since the rings are created in Costa Rica, they may be marked as such.
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 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division