CLA-2-71:S:N:N8:344 806024
Ms. Elizabeth A. Jansson
Euro-Can-Am Trading, Inc.
12000 Biscayne Boulevard, Suite 217
N. Miami, Florida 33181
RE: The tariff classification of rubies, sapphires and emeralds
from Norway, Denmark, Finland, England and Switzerland.
Dear Ms. Jansson:
In your letter dated January 5, 1995, you requested a tariff
classification ruling.
You have not provided us with samples, however, you have
described the merchandise in your letter. You state that you will
be importing emeralds, rubies and sapphires which will be worked
but not set.
The applicable subheading for the rubies will be 7103.91.0010,
Harmonized Tariff Schedule of United States (HTS), which provides
for Precious stones (other than diamonds)...whether or not worked:
Otherwise worked: Rubies. The rate of duty will be Free.
The applicable subheading for the sapphires will be
7103.91.0020, HTS, which provides for Precious stones (other than
diamonds)...whether or not worked: Otherwise worked: Sapphires.
The rate of duty will be Free.
The applicable subheading for the emeralds will be 71-
03.91.0030, HTS, which provides for Precious stones (other than
diamonds)...whether or not worked: Otherwise worked: Emeralds. The
rate of duty will be Free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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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