CLA-2-71:OT:RR:NC:N4:433
Amy L. Eger
Owner
The Crystal Underground
16398 Mountain Spring Road
Abingdon, VA 24210
RE: The tariff classification of amethyst and citrine crystal cathedrals and churches from Brazil.
Dear Ms. Eger:
In your letter dated August 15, 2014, you requested a tariff classification ruling. Photos were provided.
The merchandise concerned has been identified as amethyst and citrine crystal cathedrals and churches. Amethyst and citrine are considered semiprecious stones. Both cathedrals and churches, simply appear to be named shapes for “geodes,” which are rock bodies or nodules having internal cavities lined or filled with mineral crystals growing inwards – see Online Oxford English Dictionary. Cathedrals and churches are works created from nature, formed in large gas bubbles in basaltic lava, originating in Brazil. They are graded for sale by: exterior size and shape; crystal size, color and perfection; and overall appearance. Other factors such as other minerals (i.e., calcite and quartz), which form after the semiprecious stone of the amethyst or citrine (citrine: heat-treated amethyst that turns light yellow at 878 degree Fahrenheit and dark yellow to red-brown at 1022-1040 degrees Fahrenheit), may add to the value of the cathedrals and churches. In a nutshell, these geodes are hard rock mined, cleaned cut and polished, and then reinforced on their backside with concrete.
Legal Note 1 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS), provides in pertinent part, that subject to note 1 (a) to section VI and except as provided below (see Legal Note 3 to Chapter 71), that all articles consisting wholly or partially of natural or cultured pearls or of precious or semiprecious stones (natural, synthetic or reconstructed) are to be classified in this chapter. Further the Explanatory Notes to the HTSUS, at heading 7103 contains an annex, a listing of precious and semiprecious stones, of which amethyst and citrine are included. Accordingly, we find that amethyst and citrine cathedrals and churches, made from semiprecious stones of heading 7103, HTSUS, are classifiable in heading 7116, HTSUS, the heading in part for articles of precious and semiprecious stones.
The applicable subheading for the amethyst and citrine crystal cathedrals and churches will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Other.” The rate of duty will be 10.5% 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/.
Articles classifiable under subheading 7116.20.4000, HTSUS, which are products of Brazil may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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”.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division