CLA-2 CO:R:C:M 951571 KCC
Maggie Hodge-Neill
HNT Marketing
3859 College Ave.
San Diego, California 92115
RE: Aroma Rocks; GRI 1; semi-precious stones; Note 1(a), Chapter
71, Note 4(c), Chapter 71; Note 2(b), Chapter 96; EN 71.03;
EN 71.02; Annex, Section XIV; worked; polished; unset;
jewellery quality
Dear Ms. Hodge-Neill:
This is in response to your letter dated April 6, 1992,
requesting the tariff classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of aroma rocks from the
United Kingdom. Samples of the aroma rocks were submitted for
examination.
FACTS:
The aroma rocks are semi-precious stones measuring
approximately 3/4 of an inch to 1 1/4 of an inch in diameter
which are cut and polished (tumbled), but not set. The semi-
precious stones are coated with fragrant essential oils. The
semi-precious stones used in the aroma rocks include agate,
amethyst, amazonite, jasper, leopard skin jasper, snow flake
obsidian, quartz, rose quartz, and sodalite. The aroma rocks are
advertised as having a combination of aromatherapy and crystal
therapy.
ISSUE:
Are the aroma rocks properly classified under subheading
7103.99.50, HTSUS, as other worked semi-precious stones?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
Heading 7103, HTSUS, provides for "Precious stones (other
than diamonds) and semi-precious stones, whether or not worked or
graded but not strung, mounted or set; ungraded precious stones
(other than diamonds) and semi-precious stones, temporarily
strung for convenience of transport." Note 1(a) to Chapter 71
states that "[s]ubject to note 1(a) to section VI and except as
provided below, all articles consisting wholly or partly...of
precious or semiprecious stones (natural, synthetic or
reconstructed)...are to be classified in this chapter."
Additionally, pursuant to Note 4(c) to Chapter 71 "[t]he
expression 'precious or semiprecious stones' does not include any
of the substances specified in note 2(b) to chapter 96." Note
2(b) to Chapter 96 lists "[a]mber, meerschaum, agglomerated amber
and agglomerated meerschaum, jet and mineral substitutes for
jet." None of the minerals listed in Note 2(b) to Chapter 96 are
the aroma rocks under consideration.
Explanatory Note (EN) 71.03 of the Harmonized Commodity
Description and Coding System (HCDCS), Vol. 3, p. 953, states
that heading 7103 "includes the precious or semi-precious stones
listed in the Annex to this Chapter, the name of the
mineralogical species being given with the commercial names; the
heading is, of course, restricted to those stones and varieties
of a quality suitable for use in jewellery, etc. The Explanatory
Notes, although not dispositive, are to be looked to for
interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989). The mineralogical names of the precious and semi-precious
stones to be classified in heading 7103 which are listed in the
Annex to Section XIV include quartz (agate, amethyst, quartz,
rose quartz, jasper, leopard skin jasper), microcline
(amazonite), obsidian (snow flake obsidian), and sodalite.
HCDCS, Vol. 3, p. 966-969.
Pursuant to the Annex to Section XIV, all of the aroma rocks
are semi-precious stones classifiable in heading 7103, HTSUS.
Moreover, we are of the opinion that the aroma rocks are semi-
precious stones of a quality suitable for use in jewellery. The
quality of the semi-precious stones is not damaged, even though
the aroma rocks are coated with fragrant essential oils which
would probably not be used in jewellery. Inasmuch as all of the
aroma rocks are listed in the Annex to Section XIV and are of
jewellery quality stone, they are classifiable in heading 7103,
HTSUS.
Additionally, EN 71.03 states that "[t]he provisions of the
second paragraph of the Explanatory Note to heading 71.02 apply,
mutatis mutandis, to this heading." HCDCS, Vol. 3, p. 953. EN
71.02 states that heading 7102, HTSUS, "covers unworked stones,
and stones worked, e.g., by cleaving, sawing, bruting, faceting,
grinding, polishing, drilling, engraving (including cameos and
intaglios), preparing as doublets, provided they are neither set
nor mounted. HCDCS, Vol. 3, p. 952.
The aroma rocks are polished (tumbled) and are not set or
mounted. Therefore, pursuant to EN 71.02 they are considered
worked and are classifiable under heading 7103, HTSUS. As the
aroma rocks are unset and polished semi-precious stones which are
of jewellery quality, they are classified under heading 7103,
HTSUS. More specifically, the aroma rocks are classified in
subheading 7103.99.50, which provides for other worked semi-
precious stones.
HOLDING:
The aroma rocks are properly classified under subheading
7103.99.50, HTSUS, which provides for "Precious stones (other
than diamonds) and semi-precious stones, whether or not worked or
graded but not strung, mounted or set; ungraded precious stones
(other than diamonds) and semi-precious stones, temporarily
strung for convenience of transport...Otherwise
worked...Other...Other", dutiable at the rate of 21 percent ad
valorem.
Although you indicate that you will not be able to import at
the 21 percent rate of duty right now, should you find it
feasible in the future, we suggest that you write to the Food and
Drug Administration, 5600 Fishers Lane, Rockville, Maryland
20857, inasmuch as certain therapeutic claims are made for the
aroma rocks.
Sincerely,
John Durant, Director
Commercial Rulings Division