CLA-2-71:S:N:N8:344 802695

Mr. Don Graham
Coulter
Technology Facility
115 Patton Court
Nicholasville, KY 40356

RE: The tariff classification of synthetic ruby and sapphire blanks from Switzerland. Dear Mr. Graham:

In your letter dated September 23, 1994 and subsequent letter dated October 11, 1994 providing additional information, you requested a tariff classification ruling.

The submitted samples are:

1. Coulter P/N 23567 - Special blank for 100 micron wafer: 60 Degree white sapphire, annealed after drilling. OD=2.65/2.70MM; Thickness=0.20/0.22MM ID=0.100/0.103MM.

2. Coulter P/N 23236 - Blank for 50 micra wafer: red ruby, annealed after drilling OD=1.65/1.70MM; Thickness=0.18/0.20MM ID=0.050/0.53MM 3. Coulter P/N 23237 - Blank for 100 micra wafer: red ruby, annealed after drilling OD=3.65/3.70MM Thickness=0.20/0.22MM ID=0.100/0.103MM.

You further indicate in your letter of October 11, 1994, that after importation, the wafers are blocked and lapped on lapping machines, using diamond slurry. This is a several-step process which results in a scratch-free surface under 430 magnification on a laboratory microscope. When finished, these items are used in cell and particle counters, for in vitro medical, clinical and research applications; parts finished in Switzerland do not have the finish needed for importer's applications. The trade name for these blanks are either ring jewels or end jewels, depending on whether or not the item has a hole through it. They are made from synthetic aluminum oxide (AL203), either pure or with approximately 0.5% chromium oxide added, in single-crystal form.

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Based on above noted size specifications, these ruby and sapphire articles are not suitable for use as jewels in clocks or watches. The ruby and sapphire blanks, whether natural, synthetic or reconstructed are classifiable under the provision for articles of semiprecious stones...item number 7116.20.2000, Harmonized Tariff Schedule of United States (HTS), at the rate of 21% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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,

Jean F. Maguire
Area Director
New York Seaport