CLA-2-71:OT:RR:E:NC:SP:233
TARIFF NO. 7102.39.0010; 7102.39.0050; 7113.11.5000; 7113.19.5000;
7116.20.1500
Mr. David E. Horton III
Treasures from the Prophet
3515 Tullamore Road
University Heights, Ohio 44118
RE: The tariff classification of diamonds and jewelry from Zambia.
Dear Mr. Horton:
In your letter dated October 20, 2007, you requested a tariff classification ruling.
You intend to import tumbled diamonds loose as well as set into jewelry. Tumbled diamonds are not considered “worked” but still in their rough state. A diamond that has been tumbled is where the surface has been rendered glossy and shiny by chemical treatment, also known as chemical polishing. Chemical polishing is different from traditional abrasive polishing in that the diamonds are not mounted individually and polished on a polishing wheel but are loaded, in bulk, into a chemical reactor.
Since the tumbled diamonds are considered rough and Zambia is not a member of the Kimberley Process Certification Scheme, these diamonds are not admissible into the United States, nor will the jewelry set with the tumbled diamonds be allowed into the United States. If the tumbled diamonds are cut and polished, both the diamonds and jewelry will be allowed into the country.
The applicable subheading for cut and polished diamonds will be 7102.39.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Nonindustrial diamonds, Other, Weighing not over 0.5 carats each”. The duty rate will be free. The applicable subheading for cut and polished diamonds will be 7102.39.0050, HTSUS, which provides for “Nonindustrial diamonds, Other, Weighing over 0.5 carats each”. The duty rate will be free.
The applicable heading for cut and polished diamonds set in silver will be 7113.11.5000, HTSUS, which provides for “Silver Jewelry, Other”. The rate of duty will be 5% ad valorem. The applicable heading for cut and polished diamonds set in gold will be 7113.19.5000, HTSUS, which provides for “Precious metal jewelry, Other”. The rate of duty will be 5.5% ad valorem. The applicable heading for cut and polished diamonds set in copper will be 7116.20.1500, HTSUS, which provides for “Articles of precious stones, Jewelry, Valued over $40 per piece”. The rate of duty will be 6.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheading 7113.11.5000, 7113.19.5000 and 7116.20.1500, HTSUS, which are products of Zambia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division