CLA-2-71:OT:RR:NC:N1:126
Josh Hoffner
JMW Sales, Inc.
101 A St.
Ashland, Oregon 97504
RE: The tariff classification of semiprecious stones from China
Dear Mr. Hoffner:
In your letter dated July 8, 2022, you requested a tariff classification ruling regarding stones from China.
The merchandise under consideration is referred to as “National Geographic 2 lbs. Premium Polished Gemstone Set”. From the information provided, you stated the stones are tumbled and polished. The stones are used by collectors, placed in aquariums, used in crafts, handmade jewelry, healing crystal displays, and as home decor.
The two-pound stone set consists of the following items:
Two pounds of polished round semiprecious gemstones up to ½ inch in size - Agate, Amethyst, Blue Quartz, Dalmatian Jasper, Green Aventurine, Hematite, Howlite, Jasper, Obsidian, Red Jasper, Rose Quartz, Sodalite, Tigers Eye, Unakite, and White Quartz (the quantity of each gemstone will vary)
Rock Identification Card
Learning Guide
Classification is based upon the General Rules of Interpretation (GRIs). The “National Geographic 2 lbs. Premium Polished Gemstone Set” is considered a set for classification purposes. GRI 3 requires that composite goods consisting of different materials or made up of
different components, and goods put up in sets for retail sale, which cannot be classified by reference 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Since the set meets the definition of a “set” as per GRI 3 (b), it would be classifiable according to the component, or components taken together, which can be taken as conferring on the set as a whole its essential character. The essential character of the stone set is imparted by the semiprecious gemstones.
The applicable subheading for the “National Geographic 2 lbs. Premium Polished Gemstone Set” will be 7103.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set…: Otherwise worked: Other: Other.” The general rate of duty will be 10.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7103.99.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7103.99.5000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division