The tariff classification of synthetic sapphire blanks fromSwitzerland.
Issued April 30, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7104.90.5000
Headings: 7104
Product description
The tariff classification of synthetic sapphire blanks fromSwitzerland.
CBP rationale
The applicable subheading for the the synthetic sapphire blanks will be 7104.90.5000, Harmonized Tariff Schedule of the United States, which provides for synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set.
Full text
PD C86842 April 30, 1998 CLA-2-71:K:TC:A4:G17 C86842 CATEGORY: Classification TARIFF NO.: 7104.90.5000 Ms. Nancy McCloud Purchasing Manager Microlap Technologies, Inc. P.O. Box 280 213 1st Street N.W. Rolla, North Dakota 58367 RE: The tariff classification of synthetic sapphire blanks from Switzerland. Dear Ms. McCloud: In your letter dated April 9, 1998, you requested a classification ruling. Enclosed with your ruling request are four samples which serve to illustrate the various stages of the product that you market. Sample A is a raw boule grown by the supplier. Sample B is a semicircular piece that has been sliced from raw boule. Sample C is a cylinder shape blank processed from a boule slice. The diameter and height measurements are approximately 3/16 inch and 1/8 inch respectively. Sample D is a finished product produced from a raw blank. Your letter states that the samples are composed of synthetic sapphire. You indicate that sample C represents the product to be imported. The applicable subheading for the the synthetic sapphire blanks will be 7104.90.5000, Harmonized Tariff Schedule of the United States, which provides for synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set...other: other. The duty rate will be 7.7% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, John J. Martuge Area Director JFK Airport
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