CLA-2-71:OT:RR:E:NC:SP:233

Mr. Johannes van Yperen
Redemptive Resources, LLC
P.O. Box 1000
Moravian Falls, NC 28654

RE: The tariff classification of rough diamonds from Sierra Leone.

Dear Mr. van Yperen:

In your letter dated 12/22/2008, you requested a tariff classification ruling.

You will be importing rough diamonds from Sierra Leone. As mentioned in your request, you are aware that a Kimberley Process Certificate must accompany your shipment. In addition, the rough diamonds must be shipped in a tamper resistant pouch.

The applicable subheading for the rough diamonds will be 7102.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Diamonds, whether or not worked, but not mounted or set: Nonindustrial: unworked or simply sawn, cleaved or bruted.” The rate of duty will be free.

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 Lawrence Mushinske at (646) 733-3036.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division