CLA-2-71:S:N:N3G:344 869238

Mr. J.A. Spieckerman
MarkeTech International
414 South Craig Street Suite 300
Pittsburgh, PA 15213

RE: The tariff classification of synthetic gemstone "shapes" from Czechoslovakia.

Dear Mr. Spieckerman:

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 : November 5, 1991--(received 11-29- 91).

DESCRIPTION OF MERCHANDISE : 1. Sapphire shapes, including rods, tubes, plates and disks. 2. Sapphire doped with less than 1% titanium oxide, in the form of laser rods and semi-finished shapes. 3. Yag (Yttrium Aluminum Garnet) undoped, in the form of laser rods and semi-finished shapes. 4. Yag doped with any of the following: Chromium, Holmium, Neodymium or Thulium, in the form of laser rods and semi- finished shapes.

HTS PROVISION : Synthetic or reconstucted precious or semiprecious stones, whether or not worked or graded...other: other. HTS SUBHEADING : 7104.90.5000

RATE OF DUTY : 12.8% ad valorem.

DUTY CONCESSION : Articles classifiable under subheading 7104.90.5000,HTS, which are products of Czechoslovakia, are entitled to duty- free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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