CLA-2-71:OT:RR:E:NC:N1:121
Ms. Nayna Samir Mehta
Aura Jewellery
2301, Panchratna
Mama Parmanand Marg
Opera House
Mumbai, Maharashtra, India 400004
RE: The tariff classification of an ornament made of gold and diamonds from India
Dear Ms. Mehta:
In your letter dated December 26, 2007, you requested a tariff classification ruling.
The item under consideration is an ornamental article entitled “The Twin Towers of New York City.” It is a model of the World Trade Center (WTC) constructed in 18 karat yellow gold and studded with princess-cut diamonds. The two towers are internally supported by four solid pillars of gold measuring approximately 185 cm in height. The 110 floors are represented by 110 rows of diamonds, each measuring 1.4 mm and weighing approximately 0.02 carat. The left tower contains a gold antenna rising from its roof. The surrounding WTC buildings have also been replicated in gold and the entire structure stands on a square plate made of rolled sheet gold. A poem commemorating the WTC attack is inscribed on the area of the plate that represents the courtyard. The entire piece is mounted on a rosewood base, which slopes down into steps on all four sides, and is enclosed in a removable acrylic box.
Your letter states that this project took a team of over 38 individuals a total of 25 weeks to complete. It includes 14,080 diamonds weighing over 255 carats and over 3 kg (approximately 96 ounces) of 18 karat gold.
The applicable subheading for this commemorative ornament will be 7114.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof, of other precious metal whether or not plated or clad with precious metal . The rate of duty will be 7.9 percent ad valorem.
Articles classifiable under subheading 7114.19.0000, HTSUS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division