CLA-2-71:RR:NC:SP:233 I82699

Ms. Tammy Shaw
Shaw’s Accounting Service Inc.
DBA Rainbow Crystal Shoppe
678 Moosehead Trail
Dixmont, ME 04932

RE: The tariff classification of Girasol Quartz from Madagascar.

Dear Ms. Shaw:

In your letter dated May 28, 2002, you requested a tariff classification ruling.

The merchandise to be imported is polished Girasol Quartz.

The applicable subheading for the polished Girasol Quartz will be 7103.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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: other. The rate of duty will be 10.5% ad valorem.

Articles classifiable under subheading 7103.99.5000, HTS, which are products of Madagascar, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP has expired September 30, 2001 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively.

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