CLA-2-:71:S:N:8:344 888279
Mr. Ray Reynolds
Lee Hardeman
4742 Aviation Pkwy.
Suite B
College Park, GA 30349-6000
RE: The tariff classification of an article of stone and an
article of semiprecious stone from the Netherlands.
Dear Mr. Reynolds:
In your letters of July 8, 1993, and July 16, 1993, on behalf
of New
Leaf Distributing Company, Atlanta, Georgia, you requested a tariff
classification ruling on an article of semiprecious stone and an article of
stone.
You have submitted four samples of the Lotus Pendulum with your request.
The first pendulum consists of a one inch long bullet shaped tiger's eye
stone with an attached 7" metal chain. A small mother of pearl bead is
attached to the opposite end of the chain. The second, third and fourth
pendulums are identical to the first except for the bullet shaped stone,
which is made of carnelian, quartz crystal and magnesite, respectively.
You have indicated that these pendulums will also be made out of rhodonite, a
sample of which was not submitted.
You state in your letter that this product will be marketed as "a
sensitive instrument, that will answer your questions about things you
already know, but are hidden within your deepest self."
The applicable subheading for the tiger's eye, carnelian, and rhodonite
Lotus Pendulums will be 7116.20.2000, Harmonized Tariff Schedule of the
United States (HTS), which provides for Articles of...semiprecious stones
(natural, synthetic or reconstructed): Other: Of semiprecious stones (except
rock crystal). The rate of duty will be 21% ad valorem.
The applicable subheading for the quartz crystal Lotus Pendulum will be
7116.20.50, HTS, which provides for Articles of...semiprecious stones
(natural, synthetic or reconstructed): Other: Other. The rate of duty will
be 6.7% ad valorem.
The applicable subheading for the magnesite Lotus Pendulum will be
6815.91.0000, HTS, which provides for Articles of stone or of other mineral
substances (including articles of peat), not elsewhere specified or included:
Other articles: Containing magnesite, dolomite or chromite. The rate of duty
will be 6.7% ad valorem.
Your samples are being returned as requested.
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