CLA-2-:71:S:N:8:344 888151
Mr. Haneezain Ismail
Paradise Imports & Exports
1904 Lawne Villa Court
Orlando, Florida 32808
RE: The tariff classification of cut and polished precious and
semiprecious stones from Sri Lanka.
Dear Mr. Ismail:
In your letter of July 9, 1993, you requested a tariff
classification ruling on cut and polished precious and semiprecious
stones.
You have not submitted samples, however, you state in your letter that
you intend to import seven stones. They are:
1. Blue Sapphire 1.36 carat
2. Star Sapphire(Blue) 1.73 carat
3. Ruby 1.05 carat
4. Star Ruby 2.49 carat
5. Aquamarine 1.40 carat
6. Garnet 1.82 carat
7. Blue Topaz 2.00 carat
The applicable subheading for items 1. and 2. will be 7103.91.0020,
Harmonized Tariff Schedule of the United States (HTS), which provides for
Precious stones (other than diamonds)...whether or not worked or graded but
not strung, mounted or set...Otherwise worked: Sapphires. The rate of duty
will be Free.
The applicable subheading for items 3. and 4. will be 7103.91.0010, HTS,
which provides for Precious stones (Other than diamonds)...whether or not
worked or graded but not strung, mounted or set...Otherwise worked: Rubies.
The rate of duty will be Free.
The applicable subheading for items 5., 6., and 7. will be 7103.99.1000,
HTS, which provides for Precious stones (other than diamonds) and
semiprecious stones, whether or not worked or graded but not strung, mounted
or set...Otherwise worked: Other: Cut but not set, and suitable for use in
the manufacture of jewelry. The rate of duty will be 2.1% ad valorem.
The Generalized System of Preferences (GSP) expired at midnight July 4,
1993. There is the possibility that legislation will be enacted that will
renew GSP retroactively to its date of expiration. In the event that this
occurs, articles classifiable under subheading 7103.99.1000, HTS, which are
products of Sri Lanka, would be entitled to duty free treatment under GSP
upon compliance with all applicable regulations.
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