CLA-2-71:OT:RR:NC:N1:117
Mr. Johannes C. van Yperen
Azel Land Development Co, Inc.
P.O. Box 1000
Moravian Falls, NC 28654
RE: The tariff classification of alluvial gold from the Republic of the Congo.
Dear Mr. Yperen:
In your letter dated March 10th 2008, you requested a tariff classification ruling.
The product to be imported consists of alluvial gold in the form of flakes, powder or nuggets. This gold has been obtained from river beds. You state that gold found in placer deposits is between 92 and 95 percent pure. This gold will be further refined upon importation into the United States.
The applicable subheading for the gold powder will be 7108.11.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form, nonmonetary, powder, if 90 percent or more by weight of the powder passes through a sieve having a mesh aperture of 0.5 mm. The rate of duty will free. If less than 90 percent of the powder passes through a sieve having a mesh aperture of 0.5 mm, the applicable subheading for the powder will be 7108.12.5050 HTSUS, which provides for gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form, nonmonetary, other unwrought forms, other, other. The rate of duty will be 4.1 percent.
The applicable subheading for the gold flakes and nuggets will be 7108.12.5050, HTSUS, which provides for gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form, nonmonetary, other unwrought forms, other, other. The rate of duty will be 4.1 percent.
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/.
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 Gloria Stingone at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division