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NY 854303


July 17, 1990

CLA-2-:71:S:N:N3G:344 854303

CATEGORY: CLASSIFICATION

TARIFF NO.: 7103.91.00; 7103.99.10

Mr. Stephen J. Walasek
RR # 2
Matheson, Ontario, Canada P0K 1N0

RE: The tariff classification of a precious and semiprecious stones imported from West Germany.

Dear Mr. Walasek:

In your letter of June 29, 1990, you asked for a tariff classification ruling on various colored gemstones. Although purchased by you in West Germany, you state that you have no idea of the country(s) of origin.

The gemstones in question are precious stones--rubies, sapphires, emeralds--and semiprecious stones, including opals, peridot, iolite, topaz, amethysts, moonstones, aquamarine, garnets, tourmaline, kunzite, citrine, malachite, agates and lapis-lazuli.

The applicable subheading for the precious stones will be 7103.91.10, Harmonized Tariff Schedule of the United States (HTS), which provides for rubies, sapphires and emeralds. The rate of duty will be free, assuming that the gemstones are products of a country entitled to the general rates of duty. The rate of duty will be 10%, if the stones are products of countries that are subject to the Column 2 rates of duty.

The subheading for the semiprecious stones will be 7103.99.10, HTS, which provides semiprecious stones, cut but not set, and suitable for use in the manufacture of jewelry. The rate of duty will be 2.1%, assuming that the gemstones are products of a country entitled to the general rates of duty. The rate of duty will be 10%, if the gemstones are products of countries that are subject to the Column 2 rates of duty.

The duty will be levied against the transaction value of the gemstones. The transaction value is the price actually paid or payable by you for the gemstones.

The gemstones may be hand-carried by you into the United States. You must declare the gemstones and a formal entry must be filed with the Customs Service in order to secure release of the gemstones. Documentation required with the entry includes a Customs Form 3461 and a commercial invoice. It is suggested that you arrange to have a customs broker meet you to expedite the release of your gemstones.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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,

Jean F. Maguire
Area Director

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