CLA-2-71:S:N:N3G:344 852053

Mr. Max Schuster
Stone House of Max Schuster, Inc.
336 West Passaic Street
Rochelle Park, NJ 07662

RE: The tariff classification of a Gilson emerald from Japan.

Dear Mr. Schuster:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : April 23, 1990

DESCRIPTION OF MERCHANDISE : A 7x5mm pear-shaped Gilson emerald, a synthetic (man-made) emerald.

HTS PROVISION : Synthetic...precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set: other: cut but not set, and suitable for use in the manufacture of jewelry. HTS SUBHEADING : 7104.90.1000

RATE OF DUTY : 3.1% ad valorem. OTHER : The sample will be returned as requested.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport