CLA-2-71:OT:RR:NC:N4:433
Jodi Pasciuto
TJX Companies Inc.
Att: Imports 1CN.150
300 Value Way
Marlborough, MA 01752
RE: The tariff classification of natural stone items from Brazil.
Dear Ms. Pasciuto:
In your letter dated August 4, 2016, you requested a tariff classification ruling. Descriptive literature and photographs were provided.
Style AM400 is a geode of natural amethyst cut to size. The amethyst is roughly 4 inches high by 3 inches wide, and has not been dyed, polished, or worked in any other way. This geode will be sold in home department stores as a decorative item.
Style S4COS101N4PU is a geode coaster set made of natural agate. The coasters are cut to uniform size, dyed and polished. Each coaster is roughly 4 inches in diameter. These geode coasters will be tied together and sold in home department stores.
Style GEOTURQ is a geode of natural agate. The agate is roughly 7 inches high by 3.5 inches wide, and is cut, dyed and polished. This geode will be sold in home department stores as a decorative item.
When terms are not defined in the Harmonized Tariff Schedule of the United States (HTSUS) or the Explanatory Notes (ENs) to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
The Online Oxford English Dictionary defines a “geode” as a rock body or nodule having an internal cavity lined or filled with mineral crystals growing inwards; esp. a hollow, rounded stone containing large or well-formed crystals and typically cut in half for display. From a visual of the three photographs, this office confirms that the three items of the merchandise concerned are geodes of semiprecious stone.
You suggest that style AM400 and style GEOTURQ, both be classified in heading 7103 of the HTSUS and that style S4COS101N4PU be classified in heading 7116, HTSUS. We agree with you that style S4COS101N4PU is classified in heading 7116, HTSUS. However, style AM400 and style GEOTURQ are also classifiable in heading 7116, HTSUS.
It is our position that for style AM400 and style GEOTURQ the principle of “ejusdem generis” is implicated. (eh-youse-dem generous), v adj., is Latin for “of the same kind,” and is used to interpret loosely written statutes. Where a law lists specific classes of persons or things and then refers to them in general, the general statements only apply to the same kind of persons or things specifically listed. Example: if a law refers to automobiles, trucks, tractors, motorcycles and other motor-powered vehicles, “vehicles” would not include airplanes, since the list was of land-based transportation.
We turn to heading 7103, HTSUS, which states: “Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport.” From an understanding of the plain language of heading 7103, HTSUS, the precious and semiprecious stones, not including diamonds, are for further processing, whether unworked or worked, for commodity trading, or eventual use in jewelry, gold or silver smith wares or industrial applications. As the merchandise concerned, the geodes, are “finished articles,” whether unworked or worked, and are not to be traded for commodity purposes, or made into jewelry or articles of gold and silver smith wares, they are “not of the same class or kind” of goods of heading 7103, HTSUS.
The applicable subheading for style AM400, style S4COS101N4PU and style GEOTURQ will be 7116.20.4000, Harmonized Tariff Schedule of the United States (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 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.
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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division