CLA-2-71:RR:NC:SP:233 G80924

Mr. Mickael Roudaut
Embassy of France in the USA
4101 Reservoir Road, N.W.
Washington, DC 20007-2169

RE: The tariff classification of unworked cultured pearls, worked cultured pearls and natural pearl articles from French Polynesia.

Dear Mr. Roudaut:

In your letter dated August 7, 2000, you requested a tariff classification ruling.

The items to be imported are unworked cultured pearls, worked cultured pearls and natural pearl articles. The applicable subheading for unworked cultured pearls will be 7101.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for unworked cultured pearls. The rate of duty will be free.

The applicable subheading for worked cultured pearls will be 7101.22.3000, HTS, which provides for worked cultured pearls: graded and temporarily strung for convenience of transport, or 7101.22.6000, HTS, which provides for worked cultured pearls: other. The rates of duty will be free.

The applicable subheading for natural pearl articles will be 7116.10.1000, HTS, which provides for articles of natural pearls. The rate of duty will be 3.3% ad valorem.

Articles classifiable under subheading 7116.10.1000, HTS, which are products of French Polynesia 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then 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 Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division