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872904 87 Ruling Active

The tariff classification of cultured pearls and preciousand semiprecious stones from China.

Issued April 3, 1992 by U.S. Customs and Border Protection.

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87 872904 (April 3, 1992)

Tariff classification

HTS codes: 7103.10.4000, 7101.21.0000

Headings: 7103, 7101

Product description

The tariff classification of cultured pearls and preciousand semiprecious stones from China.

CBP rationale

The applicable subheading for the unfinished cultured pearls will be 7101.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; ungraded pearls, natural or cultured, temporarily strung for convenience of transport: cultured pearls: unworked. The applicable subheading for the roughly cut and unfinished precious and semiprecious stones will be 7103.10.4000, HTS, which provides for precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport: Unworked or simply sawn or roughly shaped: other (other than unworked).

Full text

NY 872904 April 3, 1992 CLA-2-:71:S:N:N3G:344 872904 CATEGORY: Classification TARIFF NO.: 7101.21.0000; 7103.10.4000 Ms. Yan Zhao Transpacific Corporation 3220 City Center 33 South 6th Street Minneapolis, MN 55402 RE: The tariff classification of cultured pearls and precious and semiprecious stones from China. Dear Ms. Zhao: In your letter of March 10, 1992, you requested a tariff classification ruling on pearls and precious and semiprecious stones. You have stated in your letter that you intend to import pearls, rubies, emeralds, blue topaz, amethysts and sapphires. You have told us that the pearls are cultured and unfinished and the precious and semiprecious stones are roughly cut, unpolished and unfinished. The applicable subheading for the unfinished cultured pearls will be 7101.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; ungraded pearls, natural or cultured, temporarily strung for convenience of transport: cultured pearls: unworked. The rate of duty will be 2.1% ad valorem. The applicable subheading for the roughly cut and unfinished precious and semiprecious stones will be 7103.10.4000, HTS, which provides for precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport: Unworked or simply sawn or roughly shaped: other (other than unworked). The rate of duty will be 21% ad valorem. 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 

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