CLA-2-71:S:N:N8:344 803845

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:

Please refer to our binding ruling letter to you dated October 20, 1994 (NY 802695), concerning the subject merchandise.

In that letter we ruled that ruby and sapphire blanks, Items Coulter P/N 23567, Coulter P/N 23236 and Coulter P/N 23237, were classified under 7116.20.2000, Harmonized Tariff Schedule of the United States (HTS). This is a clerical error. Rubies and sapphires are precious stones. The correct classification for the above cited merchandise is 7116.20.5000, HTS, which provides for articles of precious stones at the duty rate of 6.7% 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