CLA-2-71:RR:NC:2:233 B80466
Ms. Karen Lindley
Karen Lindley Pty. Ltd.
Suite 12, 5th Floor
428 George Street
Sydney NSW 2000
Australia
RE: The tariff classification of unset polished opals, 18kt yellow gold jewelry set with opals and diamonds, and gold plated base metal watches with mosaic opal faces from Australia.
Dear Ms. Lindley:
In your letter dated December 10, 1996, you requested a tariff classification ruling for the following items:
1. Unset, polished, solid opal loose stones.
2. 18kt yellow gold jewelry set with Australian opal solid stones and diamonds.
3. Gold plated base metal watches with mosaic opal faces and leather bands.
The applicable subheading for the unset, polished, solid opal loose stones, if for use in the manufacture of jewelry, will be 7103.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ". . .semiprecious stones . . . Cut but not set, and suitable for use in the manufacture of jewelry." The rate of duty will be 1.3 percent ad valorem. Effective January 1, 1997, the rate of duty will be 0.8% ad valorem. The applicable subheading for the unset, polished, solid opal loose stones, if for use other than in the manufacture of jewelry, will be 7103.99.5000, HTS, which provides for " . . .semiprecious stones . . . Other." The rate of duty will be 16.8 percent ad valorem. Effective January 1, 1997, the rate of duty will be 14.7 percent ad valorem.
The applicable subheading for the 18 kt gold jewelry set with Australian opal solid stones and diamonds will be 7113.19.5000, HTS, which provides for "Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal:. . . Other." The rate of duty will be 6.1 percent ad valorem. Effective January 1, 1997, the rate of duty will be 5.9 percent ad valorem.
The applicable subheading for the gold plated base metal watches with mosaic opal faces and leather bands, if battery powered with analog display and having no jewels or one jewel in the movement, will be 9102.11.30, HTS, which provides for ". . . Wrist watches, electrically operated, whether or not incorporating a stop watch facility: With mechanical display only: Having no jewels or only one jewel in the movement: Other: With gold- or silver-plated case". The rate of duty will be 44 cents each plus 6 percent on the case plus 2.8 percent on the strap, band or bracelet plus 5.3 percent on the battery. The rate of duty will remain unchanged for 1997.
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 212-466-5739.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division