CLA-2-:71:S:N:N8:344 883022

Mr. Frank W. Schmitt
Overton & Co.
Air Services, Inc.
150 Nassau Street
New York, NY 10038

RE: The tariff classification of cut synthetic diamond crystals from Ireland.

Dear Mr. Schmitt:

In your letter of February 17, 1993, on behalf of Diamond Abrasives Corporation, you requested a tariff classification ruling on cut synthetic diamond crystals. The two submitted samples are cut synthetic diamond crystals, known under the trade names of "monodite" (plates and fabricated shapes) and "monodress" (logs). They will be further processed in the manufacture of cutting or turning tools of various applications.

Your samples are being returned as requested.

The applicable subheading for the cut synthetic diamond crystals will be 7104.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport: Other: Other. The rate of duty will be 12.8% 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