CLA-2 CO:R:C:M 953213 MMC
Mr. Thaddus Robinson
Robinson Imports
18 Sparrow Drive
Coram, New York 11727
RE: Stone figures; EN General Note to Section XIV; EN Annex to
Section XIV; EN 71.16
Dear Mr. Robinson:
This is in response to your letter of 1/7/93, regarding the
tariff classification of stone figures under the Harmonized
Tariff Schedule of the United States (HTSUS). Your letter was
forwarded to this office for a reply. Drawings submitted with
your letter show two figures; a parrot and a toucan.
FACTS:
According to your drawings, the parrot figure measures 13"
long and consists of a calcite body, an azurite beak, and a
serpentine base. The toucan figure measures 13" high, with a 4"
beak and consists of an onyx body with a serpentine base.
ISSUES:
Are the stone figures of semiprecious stones? How are
semiprecious stone figures classifiable?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. 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.
Subheading 7116.20.20, HTSUS, provides for [a]rticles of natural
or cultured pearls, precious or semiprecious stones (natural,
synthetic, or reconstructed): [o]f precious or semiprecious
stones (natural, synthetic, or reconstructed): [o]ther: [o]f
semiprecious stones (except rock crystal).
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
consulted. The Explanatory Notes (EN), although not dispositive,
are to be used to determine the proper interpretation of the
HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989). General EN
3 to Section XIV, p. 949, states in pertinent part that Chapter
71 includes " [i]n general, articles made of...precious or
semiprecious stones (natural, synthetic, or reconstructed)..."
The EN Annex to Section XIV, pgs. 966-969, lists calcite,
azurite, serpentine, and onyx as precious or semiprecious stones.
EN 71.16, pgs. 963-964, states in pertinent part, "[t]his heading
covers all articles... wholly of ... precious or semiprecious
stones...or consisting partly of ... precious or semiprecious
stones. ... (B) [o]ther articles ...the heading therefore also
covers... statuettes and ornamental articles..."
Both figures are the kind of articles classifiable in
subheading 7116.20.20, HTSUS, because they are statuettes and
ornamental articles made of semiprecious stone.
HOLDING:
The stone figures are classifiable in subheading 7116.20.20,
HTSUS, at a dutiable rate of 21% ad valorem. Products of Brazil,
classifiable under this provision are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
Sincerely,
John Durant, Director