CLA-2-71:K:TC:A4:G17 C86842
Ms. Nancy McCloud
Purchasing Manager
Microlap Technologies, Inc.
P.O. Box 280
213 1st Street N.W.
Rolla, North Dakota 58367
RE: The tariff classification of synthetic sapphire blanks from
Switzerland.
Dear Ms. McCloud:
In your letter dated April 9, 1998, you requested a
classification ruling.
Enclosed with your ruling request are four samples which
serve to illustrate the various stages of the product that you
market. Sample A is a raw boule grown by the supplier. Sample
B is a semicircular piece that has been sliced from raw boule.
Sample C is a cylinder shape blank processed from a boule slice.
The diameter and height measurements are approximately
3/16 inch and 1/8 inch respectively. Sample D is a finished
product produced from a raw blank.
Your letter states that the samples are composed of synthetic
sapphire. You indicate that sample C represents the product to
be imported.
The applicable subheading for the the synthetic sapphire
blanks will be 7104.90.5000,
Harmonized Tariff Schedule of the United States, which provides
for synthetic or reconstructed
precious or semiprecious stones, whether or not worked or graded
but not strung, mounted or
set...other: other. The duty rate will be 7.7% ad valorem.
This ruling is being issued under the provisions of Part
177 of the Customs Regulations.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John J. Martuge
Area Director
JFK Airport