CLA-2-:71:S:N:N3D:344 876825
Mr. M. R. Dawson
Emery Customs Brokers
6151 West Century Blvd.
Room 1120
Los Angeles, CA 90045
RE: The tariff classification of memorial urns constructed jade
and bronze from Australia.
Dear Mr. Dawson:
In your letter of July 24, 1992, on behalf of Gemstone
Corporation of Australia Limited, Adelaide, Australia, you
requested a tariff classification ruling on memorial urns
constructed jade and bronze.
No samples were submitted, however, you have furnished us
with a product pamphlet which describes the four items at issue.
They are:
1. Georgian - 7 1/4" x 7 1/4" x 8 3/4" Jade and Bronze
2. Manhatten - 6 1/2" x 6 1/2" x 7" Jade and Bronze
3. Manhatten Gold - 6 1/2" x 6 1/2" x 7" Jade and Bronze
plus 23CT gold plate 5 microns
4. Sierra - 7 1/4" x 7 1/4" x 7 3/4" Jade and Bronze.
In Gemstone's letter dated June 3, 1992, addressed to Emery
World-wide, a copy of which you enclosed with your request, they
suggest the proper classification for this merchandise to be
under subheading 8306 - Base Metal Products. However, Section
XV, Note 1. (e), Harmonized Tariff Schedule of the United States
Annotated, HTSUSA, Miscellaneous Articles of Base Metal, Note
1.(e), excludes goods of Chapter 71 (articles of precious or
semiprecious stone).
Furthermore, Section XIV, 71.16 Explanatory Note (B)
includes "Other articles consisting wholly or partly of precious
or semiprecious stones"; (emphasis added).
Regarding item #3, Manhatten Gold, which has 23CT gold
plating on its edgings, EN Note (B) further states... "these may
also contain other materials including precious metal or metal
clad with precious metal, provided that the precious metal or
metal clad with precius metal is present as minor constituents
only".
The applicable subheading for the four jade and bronze
memorial urns described above will be 7116.20.2000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
Articles of...precious or semiprecious stones (natural,
synethetic or reconstructed): Other: Of semiprecious stones
(except rock crystal). The rate of duty will be 21% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport