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NY K85831

May 7, 2004
CLA-2-71:RR:NC:SP:233 K85831


TARIFF NO.: 7103.91.0030; 7103.91.0020; 7103.99.1000

Mr. Bruce Wilborn
28 Clark Street
P.O. Box 73
Norfolk, MA 02056

RE: The tariff classification of precious and semiprecious gemstones from Brazil.

Dear Mr. Wilborn:

In your undated letter received by us on May 4, 2004, you requested a tariff classification ruling.

You have inquired as to the tariff classification of precious gemstones: emerald and sapphire, and semiprecious gemstones: andalusite, aquamarine, beryl, garnet, iolite, quartz, spodumene and tourmaline. We assume that the stones have been cut and polished.

The applicable subheading for emeralds will be 7103.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Precious stones... Emeralds.” The rate of duty will be free.

The applicable subheading for sapphires will be 7103.91.0020, HTS, which provides for “Precious stones... Sapphires.” The rate of duty will be free.

The applicable subheading for semi-precious stones will be 7103.99.1000, HTS, which provides for “...semi-precious stones...Cut but not set, and suitable for use in the manufacture of jewelry.” The rate of duty will be free.

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 646-733-3036.


Robert B. Swierupski

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