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The tariff classification of precious and semiprecious gemstones from Brazil.
Issued May 7, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K85831 (May 7, 2004)
Tariff classification
HTS codes: 7103.91.0030, 7103.91.0020, 7103.99.1000
Headings: 7103
Product description
You have inquired as to the tariff classification of precious gemstones: emerald and sapphire, and semiprecious gemstones: andalusite, aquamarine, beryl, garnet, iolite, quartz, spodumene and tourmaline. We assume that the stones have been cut and polished.
CBP rationale
The applicable subheading for emeralds will be 7103.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Precious stones. The applicable subheading for sapphires will be 7103.91.0020, HTS, which provides for “Precious stones. The applicable subheading for semi-precious stones will be 7103.99.1000, HTS, which provides for “.
Full text
NY K85831 May 7, 2004 CLA-2-71:RR:NC:SP:233 K85831 CATEGORY: Classification TARIFF NO.: 7103.91.0030; 7103.91.0020; 7103.99.1000 Mr. Bruce Wilborn 28 Clark Street P.O. Box 73 Norfolk, MA 02056 RE: The tariff classification of precious and semiprecious gemstones from Brazil. Dear Mr. Wilborn: In your undated letter received by us on May 4, 2004, you requested a tariff classification ruling. You have inquired as to the tariff classification of precious gemstones: emerald and sapphire, and semiprecious gemstones: andalusite, aquamarine, beryl, garnet, iolite, quartz, spodumene and tourmaline. We assume that the stones have been cut and polished. The applicable subheading for emeralds will be 7103.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Precious stones... Emeralds.” The rate of duty will be free. The applicable subheading for sapphires will be 7103.91.0020, HTS, which provides for “Precious stones... Sapphires.” The rate of duty will be free. The applicable subheading for semi-precious stones will be 7103.99.1000, HTS, which provides for “...semi-precious stones...Cut but not set, and suitable for use in the manufacture of jewelry.” The rate of duty will be free. 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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