The tariff classification of synthetic emeralds from Russia and Brazil.

NY 814131 September 7, 1995 CLA-2-71:S:N:N6:344 814131 CATEGORY: Classification TARIFF NO.: 7104.20.0000; 7104.90.1000 Mr. Jon Yerow D'Agostino-Yerow & Associates, Inc. 3870 Virginia Avenue Cincinnati, Ohio 45227 RE: The tariff classification of synthetic emeralds from Russia and Brazil. Dear Mr. Yerow: In your letter dated August 22, 1995, you requested a tariff classification ruling. Samples were not provided, however, you have adequately described the articles which you wish to import. You intend to import synthetic unworked or roughly shaped emerald crystals from Russia. These crystals will then be subsequently exported to Brazil where they will be cut and finished for importation back to the U.S. The applicable subheading for the synthetic unworked emerald crystals from Russia will be 7104.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport: Other, unworked or simply sawn or roughly shaped. The rate of duty will be 5.4% ad valorem. The applicable subheading for the synthetic cut and finished emerald crystals from Brazil will be 7104.90.1000, HTS, which provides for Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport: Other: Cut but not set, and suitable for use in the manufacture of jewelry. The rate of duty will be 2.5% ad valorem. Articles classifiable under subheading 7104.90.1000, HTS, which are products of Brazil, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP has expired July 31, 1995 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively. 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 New York Seaport