CLA-2-71:RR:NC:SP:233 F82541
Ms. Katie Wyatt
P.O. Box 6042
London
N19 5WP
United Kingdom
RE: The tariff classification of diamonds from England.
Dear Ms. Wyatt:
In your letter dated February 2, 2000, you requested a tariff classification ruling.
You have inquired as to the Customs duty on diamonds.
The applicable subheading for diamonds weighing not over 0.5 carat each will be 7102.39.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for diamonds, whether or not worked, but not mounted or set: nonindustrial: other, weighing not over 0.5 carat each. The rate of duty will be free.
The applicable subheading for diamonds weighing over 0.5 carat each will be 7102.39.0050, HTS, which provides for diamonds, whether or not worked, but not mounted or set: nonindustrial: other, weighing over 0.5 carat each. The rate of duty will be free.
You have also inquired as to whether there is a value added tax on diamonds imported into the U.S.; whether diamonds imported into the United States require certificates of any description; and whether there are any controls in place to prevent the import of illicit diamonds (i.e. embargoed diamonds).
The United States does not presently have a value added tax. There are no special documentation requirements and no special procedures that must be followed regarding the importation of diamonds. Basic Customs documentation and procedures apply. There are internal controls in place to prevent the importation of illicit diamonds.
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 Lawrence Mushinske at 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division