s 3615 South Huron StreetEnglewood, Colorado 80110

NY 889310 August 23, 1993 CLA-2-S:N:N8:344 889310 CATEGORY: Classification TARIFF NO.: 7103.91.0020 The Honorable Dan Schaefer Member of Congress 3615 South Huron Street Englewood, Colorado 80110 Dear Congressman Schaefer: Reference is made to your letter of July 20, 1993, on behalf of your constituent Mr. Delmer L. Brown, a consulting geologist to Amax, Inc., concerning conflicting information he received from two different U.S. Customs offices regarding the import duties on sapphires. Your letter has been referred to this office for our reply. In Mr. Brown's letter to you, dated July 19, 1993, he stated that he plans to export sapphires (a precious gemstone), which are mined in Montana, to Thailand for cutting and subsequent return to the United States. Upon inquiry from Mr. Brown, our Denver office advised him that these sapphires would be subject to a 2.1% rate of duty and our Seattle office advised that these sapphires were free of duty. Sapphires mined in Montana, exported to Thailand for cutting and finishing and returned to the United States, are considered products of Thailand and as such will be classifiable under subheading 7103.91.0020, Harmonized Tariff Schedule of the United States, (HTS), which provides for Precious stones (other than diamonds)...Otherwise worked...Sapphires. The rate of duty will be Free. This ruling is being issued in accordance with 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. We apologize for the confusion and regret any inconvenience Mr. Brown may have experienced. Sincerely, ANTHONY M. LIBERTA Regional Commissioner of Customs