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The tariff classification of rubies, sapphires and emeralds from Norway, Denmark, Finland, England and Switzerland. Dear Ms. Jansson:
Issued January 24, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 806024 (January 24, 1995)
Tariff classification
HTS codes: 7103.91.0030, 7103.91.0020, 7103.91.0010
Headings: 7103
Product description
The tariff classification of rubies, sapphires and emeralds from Norway, Denmark, Finland, England and Switzerland. Dear Ms. Jansson:
CBP rationale
The applicable subheading for the rubies will be 7103.91.0010, Harmonized Tariff Schedule of United States (HTS), which provides for Precious stones (other than diamonds). The applicable subheading for the sapphires will be 7103.91.0020, HTS, which provides for Precious stones (other than diamonds). The applicable subheading for the emeralds will be 71- 03.91.0030, HTS, which provides for Precious stones (other than diamonds).
Full text
NY 806024 January 24, 1995 CLA-2-71:S:N:N8:344 806024 CATEGORY: Classification TARIFF NO.: 7103.91.0010; 7103.91.0020; 7103.91.0030 Ms. Elizabeth A. Jansson Euro-Can-Am Trading, Inc. 12000 Biscayne Boulevard, Suite 217 N. Miami, Florida 33181 RE: The tariff classification of rubies, sapphires and emeralds from Norway, Denmark, Finland, England and Switzerland. Dear Ms. Jansson: In your letter dated January 5, 1995, you requested a tariff classification ruling. You have not provided us with samples, however, you have described the merchandise in your letter. You state that you will be importing emeralds, rubies and sapphires which will be worked but not set. The applicable subheading for the rubies will be 7103.91.0010, Harmonized Tariff Schedule of United States (HTS), which provides for Precious stones (other than diamonds)...whether or not worked: Otherwise worked: Rubies. The rate of duty will be Free. The applicable subheading for the sapphires will be 7103.91.0020, HTS, which provides for Precious stones (other than diamonds)...whether or not worked: Otherwise worked: Sapphires. The rate of duty will be Free. The applicable subheading for the emeralds will be 71- 03.91.0030, HTS, which provides for Precious stones (other than diamonds)...whether or not worked: Otherwise worked: Emeralds. The rate of duty will be Free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). - 2 - 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 New York Seaport
More rulings on the same tariff codes
The tariff classification of sapphires from Australia.
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The tariff classification of rubies, sapphires and emeralds from Sweden (See NY 806024).
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The tariff classification of cut and polished precious andsemiprecious stones from Sri Lanka.
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