CLA-2-S:N:N8:344 889310
The Honorable Dan Schaefer
Member of Congress
3615 South Huron Street
Englewood, Colorado 80110
Dear Congressman Schaefer:
Reference is made to your letter of July 20, 1993, on behalf of your
constituent Mr. Delmer L. Brown, a consulting geologist to Amax, Inc., concerning
conflicting information he received from two different U.S. Customs offices
regarding the import duties on sapphires.
Your letter has been referred to this office for our reply.
In Mr. Brown's letter to you, dated July 19, 1993, he stated that he plans
to export sapphires (a precious gemstone), which are mined in Montana, to
Thailand for cutting and subsequent return to the United States. Upon inquiry
from Mr. Brown, our Denver office advised him that these sapphires would be
subject to a 2.1% rate of duty and our Seattle office advised that these
sapphires were free of duty.
Sapphires mined in Montana, exported to Thailand for cutting and finishing
and returned to the United States, are considered products of Thailand and as
such will be classifiable under subheading 7103.91.0020, Harmonized Tariff
Schedule of the United States, (HTS), which provides for Precious stones (other
than diamonds)...Otherwise worked...Sapphires. The rate of duty will be Free.
This ruling is being issued in accordance with 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.
We apologize for the confusion and regret any inconvenience Mr. Brown may
have experienced.
Sincerely,
ANTHONY M. LIBERTA
Regional Commissioner of Customs