CLA-2-71:OT:RR:E:NC:N4:433
Paul Hublal
Import Analyst
Home Shopping Network
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a synthetic ruby ring from Thailand.
Dear Mr. Hublal:
In your letter dated August 28, 2009, you requested a tariff classification ruling.
This item is a sterling silver ring featuring a created ruby. The ruby is manufactured from aluminum oxide by a flame fusion process. The ring is part of a line of created ruby jewelry that includes earrings and pendants.
For tariff purposes a created ruby falls under the heading description “of precious or semiprecious stones (natural, synthetic or reconstructed.)” Heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
The applicable subheading for the synthetic ruby ring will be 7113.11.5015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of jewelry and parts thereof, of precious metal or metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal; Other; Other; Containing jadeite or rubies." The rate of duty will be 5% ad valorem.
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/.
Prohibition on the importation of certain goods of Burma.
(a) Pursuant to section 3A of the Burmese Freedom and Democracy Act of 2003 (Public Law 108-61; 50 U.S.C. 1701 note), as amended by the Tom Lantos Block Burmese JADE (Junta’s Anti-Democratic Efforts) Act of 2008 (Public Law 110-286), for purposes of goods provided for in headings 7103, 7113 and 7116, except as set forth in subdivisions (c) and (d) of this note, the importation of any of the following goods shall be prohibited:
jadeite mined in or extracted from Burma and classifiable in heading 7103 of the tariff schedule,
rubies mined in or extracted from Burma and classifiable in heading 7103 of the tariff schedule,
articles of jewelry containing jadeite described in subdivision (a)(i) of this note, whether classifiable in heading 7113 or 7116 of the tariff schedule; and
articles of jewelry containing rubies described in subdivision a(ii) of this note, whether classifiable in heading 7113 or 7116 of the tariff schedule.
With respect to goods entered or withdrawn from warehouse for consumption, on or after September 27, 2008, should an importer choose to enter any good under heading 7103, 7113 or 7116, the presentation of such entry shall be deemed to be a certification by the importer that any jadeite or rubies contained in such good were not mined in or extracted from Burma.
(b) Notwithstanding the deemed certification under subdivision (a) of this note, the importation of the following goods—
jadeite mined in or extracted from a country other than Burma and classifiable in heading 7103 of the tariff schedule,
rubies mined in or extracted from a country other than Burma and classifiable in heading 7103 of the tariff schedule,
articles of jewelry containing jadeite described in subdivision (b)(i) or rubies described in subdivision (b)(ii) of this note, whether classifiable in heading 7113 or 7116 of the tariff schedule,
is not permitted unless such goods comply with the terms of any regulations issued by the Secretary of the Treasury to implement section 3A(c) (1) of the Burmese Freedom and Democracy Act of 2003, as amended, or are covered by any waiver or certification scheme that may be established pursuant to the provisions of sections 3(b) and 3A of Act, as amended.
(c) The provisions of this note shall not apply to Burmese covered articles and non-Burmese covered articles that were previously exported from the United States, including those that accompanied an individual outside the United States for personal use, if they are reimported into the United States by the same person, without having been advanced in value or improved in condition by any process or other means while outside the United States.
If an importer enters (or withdraws from warehouse for consumption) jadeite, rubies, or jewelry containing jadeite or rubies: the importer must have in his possession a certification from the exporter (exporter certification) certifying that the jadeite or rubies were not mined or extracted from Burma, with verifiable evidence from the exporter that tracks the jadeite or rubies: in rough form, from mine to exportation; and for finished jadeite, polished rubies, and articles of jewelry containing jadeite or rubies, to the place of final finishing.
Jewelry containing jadeite or rubies mined or extracted from Burma are prohibited from importation into the United States pursuant to section 3A(b) of the Jade Act and 19CFR 12.151(b).
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division