CLA-2-:71:S:N:N3G:344 854303
Mr. Stephen J. Walasek
RR # 2
Matheson, Ontario, Canada P0K 1N0
RE: The tariff classification of a precious and semiprecious
stones imported from West Germany.
Dear Mr. Walasek:
In your letter of June 29, 1990, you asked for a tariff
classification ruling on various colored gemstones. Although
purchased by you in West Germany, you state that you have no idea
of the country(s) of origin.
The gemstones in question are precious stones--rubies,
sapphires, emeralds--and semiprecious stones, including opals,
peridot, iolite, topaz, amethysts, moonstones, aquamarine,
garnets, tourmaline, kunzite, citrine, malachite, agates and
lapis-lazuli.
The applicable subheading for the precious stones will be
7103.91.10, Harmonized Tariff Schedule of the United States
(HTS), which provides for rubies, sapphires and emeralds. The
rate of duty will be free, assuming that the gemstones are
products of a country entitled to the general rates of duty. The
rate of duty will be 10%, if the stones are products of countries
that are subject to the Column 2 rates of duty.
The subheading for the semiprecious stones will be
7103.99.10, HTS, which provides semiprecious stones, cut but not
set, and suitable for use in the manufacture of jewelry. The rate
of duty will be 2.1%, assuming that the gemstones are products of
a country entitled to the general rates of duty. The rate of duty
will be 10%, if the gemstones are products of countries that are
subject to the Column 2 rates of duty.
The duty will be levied against the transaction value of the
gemstones. The transaction value is the price actually paid or
payable by you for the gemstones.
The gemstones may be hand-carried by you into the United
States. You must declare the gemstones and a formal entry must be
filed with the Customs Service in order to secure release of the
gemstones. Documentation required with the entry includes a
Customs Form 3461 and a commercial invoice. It is suggested that
you arrange to have a customs broker meet you to expedite the
release of your gemstones.
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