CLA-2-71:RR:NC:N1:113 K86383
Ms. Kathy A. Haas
The Bell Group
7500 Bluewater NW
Albuquerque, NM 87121
RE: The tariff classification of precious metal “clay” from Japan.
Dear Ms. Haas:
In your letter dated May 21, 2004, you requested a ruling on tariff classification.
The samples you provided are Precious Metal Clay, items VC 23 and VB06. The samples are of silver powder mixed with various amounts of water and organic binders. Item VC23 is a product in a syringe. Item VB06 is in solid form. The products will be used by artisans to make jewelry and small ornaments. You also indicate that the products will be imported with gold powder in place of the silver. In your letter, you suggest that the merchandise be considered a semi-manufactured metal; however, similar mixtures of precious metals and binders have already been ruled by Customs Headquarters to be articles of metal.
The applicable subheading for the silver products will be 7115.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal, other, other, of silver. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the gold products will be 7115.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal, other, other, of gold. The general rate of duty will be 3.9 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division