The tariff classification of cabochon stones from China.
Issued February 9, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7103.99.1080
Headings: 7103
Product description
Two samples of cabochon stones have been submitted. The stones are black onyx that have been cut and polished, but not set. It is noted that the term cabochon refers to a precious stone of convex hemispherical or oval form, polished but not cut into facets. It has been established in HQ H012548 [issued 2/12/08] that although not cut into facets, the sawing or processing of the stone into cabochon shape does meet the subheading requirement that the stone is cut.
CBP rationale
The applicable subheading for the cabochon stones will be 7103.99.1080, Harmonized Tariff Schedule of the United States (HTSUS), 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: Cut but not set and suitable for use in the manufacture of jewelry: Other”.
Full text
N049075 February 9, 2009 CLA-2-71:OT:RR:NC:N2:233 CATEGORY: Classification TARIFF NO.: 7103.99.1080 Ms. Leslie Araki SST International, Inc. 10415 La Cienega Boulevard P.O. Box 45437 Los Angeles, CA 90045 RE: The tariff classification of cabochon stones from China. Dear Ms. Araki: In your letter dated January 8, 2009, on behalf of Kameyab, you requested a tariff classification ruling. The samples which you submitted are being retained by this office. Two samples of cabochon stones have been submitted. The stones are black onyx that have been cut and polished, but not set. It is noted that the term cabochon refers to a precious stone of convex hemispherical or oval form, polished but not cut into facets. It has been established in HQ H012548 [issued 2/12/08] that although not cut into facets, the sawing or processing of the stone into cabochon shape does meet the subheading requirement that the stone is cut. The applicable subheading for the cabochon stones will be 7103.99.1080, Harmonized Tariff Schedule of the United States (HTSUS), 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: Cut but not set and suitable for use in the manufacture of jewelry: Other”. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
Ruling history
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