CLA-2-:71:S:N:N3G:344 872904
Ms. Yan Zhao
Transpacific Corporation
3220 City Center
33 South 6th Street
Minneapolis, MN 55402
RE: The tariff classification of cultured pearls and precious
and semiprecious stones from China.
Dear Ms. Zhao:
In your letter of March 10, 1992, you requested a tariff
classification ruling on pearls and precious and semiprecious
stones.
You have stated in your letter that you intend to import
pearls, rubies, emeralds, blue topaz, amethysts and sapphires.
You have told us that the pearls are cultured and unfinished and
the precious and semiprecious stones are roughly cut, unpolished
and unfinished.
The applicable subheading for the unfinished cultured pearls
will be 7101.21.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for pearls, natural or cultured,
whether or not worked or graded but not strung, mounted or set;
ungraded pearls, natural or cultured, temporarily strung for
convenience of transport: cultured pearls: unworked. The rate of
duty will be 2.1% ad valorem.
The applicable subheading for the roughly cut and unfinished
precious and semiprecious stones will be 7103.10.4000, HTS, which
provides for precious stones (other than diamonds) and
semiprecious stones, whether or not worked or graded but not
strung, mounted or set; ungraded precious stones (other than
diamonds) and semiprecious stones, temporarily strung for
convenience of transport: Unworked or simply sawn or roughly
shaped: other (other than unworked). The rate of duty will be
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