CLA-2-71:OT:RR:E:NC:SP:233
Johannes C. Van Yperen
Redemptive Resources, LLC
P.O. Box 1000
Moravian Falls, NC 28654
RE: The tariff classification of ‘gold concentrate’ and ‘gold dore bars’ from Sierra Leone.
Dear Mr. Van Yperen:
In your letter dated December 22, 2008, you requested a tariff classification ruling.
No description, technical data, or photograph of the ‘gold concentrate’ was provided. Gold extraction or recovery from its ores may require a combination of comminution, mineral processing, hydrometallurgical, and pyrometallurgical processes to be performed. Industry sources indicate that gold concentrate can contain by weight less than, or more than or equal to 99.95 percent of gold.
No description, technical data, or photograph of the ‘gold dore bars’ were provided. In general gold mines process their gold-bearing ore at the site of the mine, producing low purity ‘gold dore bars’. These rough bars are then sent to gold refineries for upgrading into tradable bars of high purity – 99.5% or more. ‘Gold dore bars’ tend to be on the larger size and can weigh as much as 25kg.
The applicable subheading for the ‘gold concentrate’ containing less than by weight of 99.95 percent of gold will be 7108.12.5050, 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: Other unwrought forms: Other, Other. The rate of duty will be 4.1%.
The applicable subheading for the will be ‘gold concentrate’ containing more than or equal to by weight of 99.95 percent of gold will be 7108.12.5010, 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: Other unwrought forms: Other. The rate of duty will be 4.1%. .
The applicable subheading for the ‘gold dore bars’ will be 7108.12.1020, 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: Other unwrought forms: Bullion and dore: Dore. The rate of duty will be free.
Articles classifiable under subheading 7108.12.5050 and 7108.12.5010, HTSUS, which are products of Sierra Leone are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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”.
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 Larry Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division