CLA-2-71:OT:RR:NC:N4:433
Jennifer Diaz
Attorney
Becker & Poliakoff, P.A.
121 Alhambra Plaza, 10th Floor
Coral Gables, FL 33134
RE: The tariff classification of Tanzanite from Tanzania.
Dear Ms. Diaz:
In your letter dated May 26, 2011, on behalf of C-Max USA, Inc., you requested a tariff classification ruling.
C-Max will purchase semiprecious gemstones of Zoisite, also known by its commercial name as Tanzanite. The stones are cut, and worked and graded, but not set into jewelry pieces. Photos indicate that these cut, polished and graded gemstones are sized accordingly and suitable for use in the manufacture of jewelry.
The applicable subheading for the Tanzanite gemstones, will be 7103.99.1080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Precious stones (other than diamonds) and semi-precious stones, whether or not worked or grade but not strung, mounted or set….. Otherwise worked: Other: Cut but not set, and suitable for use in the manufacture of jewelry.” 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 Neil Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division