CLA-2-71:OT:RR:NC:N2:226
Ms. Jodi Pasciuto
TJX Companies Inc.
300 Value Way
Marlborough, MA 01752
RE: The tariff classification of geode merchandise from Brazil.
Dear Ms. Pasciuto:
In your letter dated May 16, 2016, you requested a tariff classification ruling.
The merchandise under consideration is style numbers GEOGR, AMEBA, AGGE600GR, S4COS101N4PU, and CIT600GR.
Style number GEOGR, is a natural agate geode of semiprecious stone. The geode is dyed, polished and glued onto a wooden decorative base.
Style number AMEBA, is a natural amethyst of semiprecious stone. The amethyst is cut to size only and mounted onto a decorative wooden base by gluing.
Legal Note 1 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS), provides in pertinent part, that subject to note 1 (a) to section VI and except as provided below (see Legal Note 3 to Chapter 71), that all articles consisting wholly or partially of natural or cultured pearls or of precious or semiprecious stones (natural, synthetic or reconstructed) are to be classified in this chapter. We find no exclusions that would prevent the merchandise concerned from be classified within Chapter 71, HTSUS. Further the Explanatory Notes to the HTSUS, at heading 7103 contains an annex, a listing of precious and semiprecious stones, of which agate and amethyst are included.
Because the GEOGR and AMEBA are made of semiprecious stones mounted on wood bases they are articles of semiprecious stones and are therefore classifiable in heading 7116, HTSUS, the heading in part for articles of precious and semiprecious stones.
The applicable subheading for the GEOGR and AMEBA will be 7116.20.4000, HTSUS, which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Other.” The general rate of duty will be 10.5% ad valorem.
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 https://hts.usitc.gov/current.
Your inquiry does not provide enough information for us to give a classification ruling on styles AGGE600GR, S4COS101N4PU, or CIT600GR. Your request for a classification ruling should include a sample of style AGGE600GR in its condition as imported, including any packaging as sold to the consumer. Are the stones of AGGE600GR, S4COS101N4PU, and CIT600GR of a quality suitable for use in jewelry, and if not, why not? For what purpose(s) (e.g., bookends, paperweights, decorative articles, etc.) are S4COS101N4PU and CIT600GR marketed and sold? Please provide any marketing and/or advertising information available for all three styles. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 articles classified under 7116.20.4000, HTSUS, contact National Import Specialist Neil Levy at [email protected]. If you have any questions regarding the remainder of this ruling, contact National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division