CLA-2-71:OT:RR:NC:N4 462
Irina Shaporeva
Florida International University
11200 SW 8th Street, CP234 Miami, FL 33199
RE: The tariff classification of diamond anvils from Belgium
Dear Ms. Shaporeva:
In your letter dated January 23, 2025, you requested a tariff classification ruling. Photos and product descriptions were submitted for review.
The product under consideration is a specialized diamond anvil for high-pressure experiments. The anvil itself is made of diamonds. Two of those anvils are inserted in the diamond anvil cell (DAC) and the pressure is created by moving the diamonds together using the screws. These specialized diamond anvils are used for studies on the structure-property relationships of materials under extreme conditions.
In your letter you suggest classifying the imported diamond anvil under 9801.00.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles, when returned after having been exported for use temporarily abroad, if imported by or for the account of the person who exported them: Exhibition, examination or experimentation, for scientific or educational purposes.” We disagree since you have not provided any indication that these diamond anvils were previously exported for temporary use abroad.
You also suggested classifying the imported diamond anvil within subheading 8205.59.8000, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof. We disagree. At the time of importation, the diamonds anvils are specifically provided for elsewhere in the nomenclature.
The applicable subheading for the diamond anvil will be 7116.20.5000, HTSUS, which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stone (natural, synthetic or reconstructed): Other: Other. The rate of duty will be free.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division