CLA-2-71:OT:RR:NC:N4:433
Greg Montgomery
Attorney-in-Fact
OEC Group
11960 Westline Industrial Drive
St. Louis, MO 63146
RE: The tariff classification of a Hot Max Soapstone Holder from China.
Dear Mr. Montgomery:
In your letter dated March 15, 2013, on behalf of LDL Imports, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Model 22025 is the Hot Max Flat Soapstone Holder. The holder consists of a steel body, threaded collar that tightens the soapstone in place, and a pocket clip. In its imported condition there is a flat rectangular piece of soapstone housed within the holder. This item is used for marking metals and dark materials, and will not burn off even under extreme heat caused by welding and cutting.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, for Chapter 71, heading 7116 (Articles of natural or cultured pearls, precious and semi-precious stones (natural, synthetic or reconstructed)), state in pertinent part, this heading covers all articles (other than those excluded by Notes 2 (b) and 3 to this Chapter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting partially of natural or cultured pearls or precious or semi-precious stones, but not containing precious metals or metals clad with precious metal (except as minor constituents).
Since soapstone is listed as a semiprecious stone in the annex to heading 7103, HTSUS, and there appears to be no exclusionary notes in Chapter 71, the holder with its soapstone marking instrument is classified within Chapter 71, heading 7116.
The applicable subheading for the Hot Max Flat Soapstone Holder, will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Other.” The rate of duty will be 10.5% ad valorem.
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,
Thomas J. Russo
Director
National Commodity Specialist Division