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The tariff classification of unset precious and semi-precious stones and jewelry from China.
Issued September 13, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L87232 (September 13, 2005)
Tariff classification
HTS codes: 9801.00.60
Headings: 9801
Product description
Your client has organized an exhibition of unset precious and semi-precious stones and jewelry to be held at the Shanghai Museum, China. It is entitled “Light & Stone: Mother Nature’s Buried Beauties” and will be held from October 26, 2005 to July 2, 2006. You have attached a 12-page list of items with pictures, descriptions and values of those that will be included in the exhibition. The Shanghai Museum is open to the public and all the items will be returned at the conclusion of the exhibition.
CBP rationale
The applicable subheading for the stones and jewelry will be 9801.00.60, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles, when returned after having been exported for use temporarily abroad solely for any of the following purposes, if imported by or for the account of the person who exported them: Exhibition or use at any public exposition, fair or conference.
Full text
NY L87232 September 13, 2005 CLA-2-98:RR:NC:SP:233 L87232 CATEGORY: Classification TARIFF NO.: 9801.00.60 Mr. David B. Epstein Masterpiece International, Ltd. 39 Broadway, Suite 1410 New York, NY 10006-3003 RE: The tariff classification of unset precious and semi-precious stones and jewelry from China. Dear Mr. Epstein: In your letter dated August 31, 2005, on behalf of Michael Scott, you requested a tariff classification ruling. Your client has organized an exhibition of unset precious and semi-precious stones and jewelry to be held at the Shanghai Museum, China. It is entitled “Light & Stone: Mother Nature’s Buried Beauties” and will be held from October 26, 2005 to July 2, 2006. You have attached a 12-page list of items with pictures, descriptions and values of those that will be included in the exhibition. The Shanghai Museum is open to the public and all the items will be returned at the conclusion of the exhibition. The applicable subheading for the stones and jewelry will be 9801.00.60, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles, when returned after having been exported for use temporarily abroad solely for any of the following purposes, if imported by or for the account of the person who exported them: Exhibition or use at any public exposition, fair or conference.” 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
More rulings on the same tariff codes
Application for Further Review of Protest Number 3004-09-100092; Denial of duty exemption under subheading 9801.00.60, HTSUS; CF 4455; Certificate of Registration
The tariff classification of medical and surgical products from Germany and Switzerland.
The tariff classification of antiques returned from China.
9801.00.60, HTSUS; 19 CFR 10.66(a) and (b); HQ 221961; HQ 556092
The tariff classification of works of art from various countries.
The tariff classification of Pre-Columbian objects returned from Canada.
The tariff classification of antiques.
Application for Further Review of Protest No. 2809-95-100855; applicability of duty exemption under HTSUS subheading 9801.00.60 to articles of jewelry exported to Taiwan; HRL 067426; De Minimus sales
Application for further review of Protest No. 1001-3-104056; Eligibility of motor cars for duty-free entry under HTSUS 9801.00.60; exportation
Application for Further Review of Protest No. 2605-92- 100001; Denial of duty exemption under subheading 9801.00.60, HTSUS, to a camera system exported to Germany and displayed at a photo show; solely for exhibition purposes; public
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