CLA-2-71:OT:RR:NC:N1:126
Alexander Kopp
CVS Pharmacy Inc
One CVS Drive, Mail Code: 5055 Woonsocket, RI 02895
RE: The tariff classification of semiprecious stones from China
Dear Mr. Kopp:
In your letter dated March 14, 2024, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Item #428774, National Geographic Gemstone Advent Calendar. From the information provided, you state the semiprecious stones listed below are polished (or as noted). The stones are used by collectors, in crafts, in handmade jewelry, and as home decor.
The semiprecious stone set contains 24 assorted semiprecious stones: Hematite, Blue Calcite (rough), Obsidian, Blue Quartz, Jasper, Green Fluorite (rough), Pyrite (rough), Gray Agate, Chevron Amethyst, Calcite, Red Agate, Jade, Unakite, Jasper, Black Obsidian, Tiger's Eye (Quartz), Sodalite, Green Aventurine, and Rose Quartz and include the following items:
1 Plaster mini dig brick
1 Plastic dig tool/brush
5 Base metal jewelry settings
1 Polyurethane storage pouch.
Classification is based upon the General Rules of Interpretation (GRIs). The National Geographic Gemstone Advent Calendar is considered a set for classification purposes. GRI 3 requires that composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Since the set meets the definition of a set as per GRI 3, it would be classifiable according to the component, or components taken together, which can be taken as conferring on the set as a whole, it would be classified by its essential character.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN VIII to General Rule of Interpretation (GRI) 3(b) provides: the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. The essential character of the stone set is imparted by the polished semiprecious gemstones.
In accordance with GRI 3 (b), the applicable subheading for the semiprecious stone set will be 7103.99.5000, HTSUS, which provides for Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set: Otherwise worked:Other:Other. The general rate of duty will be 10.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7103.99.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7103.99.5000, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division