CLA-2-71:OT:RR:NC:N2:226
Mr. Bryan J. Schillinger
Ernst and Young LLP
1401 McKinney Street, Suite 1200
Houston, TX 77010
RE: The tariff classification of unworked emeralds from Columbia.
Dear Mr. Schillinger:
In your letter dated January 20, 2016, you requested a tariff classification ruling on behalf of your client, The Muzo Companies.
The merchandise under consideration is natural emeralds. From the information you provided, the emeralds are cleaned but are not sawn, shaped, polished, or worked in any other way before importation. They also have not been mounted, set, or strung, even temporarily for convenience of transport.
The applicable subheading for the unworked emeralds will be 7103.10.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set…: Unworked or simply sawn or roughly shaped: Unworked: Other.” The general 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 Nicole Sullivan at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division