E81762 E8 Ruling Active

The tariff classification of "The Third Eye Guide" from Nepal.

Issued May 17, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7116.20.4000

Headings: 7116

Product description

The submitted sample, referred to as “The Third Eye Guide,” is a Buddhist meditation tool (phylactery) primarily consisting of an amethyst crystal set in a metal ring, which is worn on the forehead during prayer or meditation using a cotton band which wraps around the head. This meditation tool focuses energy on the Third Eye, which is one of the seven Chakras, or energy centers, of the body, as taught by Eastern philosophy. The Third Eye Chakra is centered at the forehead between the eyes. The Third Eye Guide set includes a hand-carved wooden storage box.

CBP rationale

The applicable subheading for The Third Eye Guide will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): other.

Full text

NY E81762 May 17, 1999 CLA-2-71:RR:NC:SP:233 E81762 CATEGORY: Classification TARIFF NO.: 7116.20.4000 Mr. Timothy Rowe Ampac Group 5713 Edsall Road Alexandria, VA 22304 RE: The tariff classification of “The Third Eye Guide” from Nepal. Dear Mr. Rowe: In your letter dated May 3, 1999, you requested a tariff classification ruling. The submitted sample, referred to as “The Third Eye Guide,” is a Buddhist meditation tool (phylactery) primarily consisting of an amethyst crystal set in a metal ring, which is worn on the forehead during prayer or meditation using a cotton band which wraps around the head. This meditation tool focuses energy on the Third Eye, which is one of the seven Chakras, or energy centers, of the body, as taught by Eastern philosophy. The Third Eye Chakra is centered at the forehead between the eyes. The Third Eye Guide set includes a hand-carved wooden storage box. The applicable subheading for The Third Eye Guide will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): other. The rate of duty will be 10.5% ad valorem. Articles which are classifiable under subheading 7116.20.4000, HTS, which are products of Nepal are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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