I87262 I8 Ruling Active

The tariff classification of Larimar from Madagascar.

Issued October 10, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7103.99.5000

Headings: 7103

Product description

The merchandise to be imported is polished Larimar.

CBP rationale

The applicable subheading for the polished Larimar will be 7103.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport: otherwise worked: other: other.

Full text

NY I87262 October 10, 2002 CLA-2-71:RR:NC:SP:233 I87262 CATEGORY: Classification TARIFF NO.: 7103.99.5000 Ms. Tammy Shaw Shaw’s Accounting Service Inc. DBA Rainbow Crystal Shoppe 1300 Bangor Road Dover Foxcroft, ME 04426 RE: The tariff classification of Larimar from Madagascar. Dear Ms. Shaw: In your letter dated October 4, 2002, you requested a tariff classification ruling. The merchandise to be imported is polished Larimar. The applicable subheading for the polished Larimar will be 7103.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport: otherwise worked: other: other. The rate of duty will be 10.5% ad valorem. Articles classifiable under subheading 7103.99.5000, HTS, which are products of Madagascar, are currently 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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