CLA-2-70:OT:RR:NC:N1:126
Camilla Paulsen
Rose & Jasper
Chr Tomters vei 11
2005 Raelingen
Norway
RE: The tariff classification of semi-precious stones from Brazil, China, India, and Peru
Dear Ms. Paulsen:
In your letter dated March 11, 2021, you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Healing” stone sets. From the information provided, the stones are used for healing and other spiritual purposes.
The four stone sets consist of the following:
Item number 1: A green quartz stone (sourced in Brazil), a green fluorite stone (sourced in India), an amazonite stone (sourced in Brazil) and a malachite stone (sourced in China), imported in a paper cardboard box. From the information you provided, these stones are tumbled.
Item number 2: A pyrite stone (sourced in Peru), a carnelian stone (sourced in Brazil), a smokey quartz stone (sourced in Brazil), and a tiger’s eye stone (sourced in Brazil), imported in a paper cardboard box. From the information you provided, these stones are tumbled.
Item number 3: Amethyst (sourced in Brazil), chevron amethyst (sourced in Brazil), a clear quartz stone (sourced in Brazil) and a lepidolite stone (sourced in Brazil), imported in a paper cardboard box. From the information you provided, these stones are tumbled.
Item number 4: A hematite stone (sourced in Brazil), a blue quartz stone (sourced in Brazil), a sodalite stone (sourced in Brazil) and a blue lace agate stone (sourced in China), imported in a paper cardboard box. From the information you provided, these stones are tumbled.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order. Item number 3, (amethyst (7103), chevron amethyst (7103), clear quartz stone (7103), and lepidolite stone (6815), is a single retail package containing items that are classifiable under two or more different headings of the tariff (6815 and 7103). The Explanatory Notes (“ENs") represent the official interpretation of the HTSUS at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings (6815 and 7103), (b) consist of products put up together to meet a particular need or carry out a specific activity (healing or spiritual purposes), and (c) are put up in a manner suitable for sale directly to users without repacking. Item number 3, (amethyst, chevron amethyst, clear quartz stone, and lepidolite stone), in our opinion, meets the criteria for sets as the terms are defined in the cited ENs. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the ENs to GRI 3(b), the essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. In this case, the semi-precious stones provide the greatest bulk, quantity, and value of the set. Therefore, the semi-precious stones impart the essential character of the stone set for Item number 3.
In accordance with GRI 3(b), the applicable subheading for the set, Item number 3, (amethyst, chevron amethyst, clear quartz stone, and lepidolite stone), will be 7103.99.5000, HTSUS, which provides for “Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set…: Otherwise worked: Other: Other.” The general rate of duty will be 10.5 percent ad valorem.
Item numbers 1, 2, and 4 each consist of four semiprecious stones that are all classifiable in one heading, 7013, HTSUS. Therefore, the applicable heading for these items will be 7013, HTSUS.
The applicable subheading for item numbers 1, 2, and 4, green quartz, green fluorite, amazonite, malachite, pyrite, carnelian, smokey quartz, tiger’s eye, amethyst, chevron amethyst, clear quartz, hematite, blue quartz, sodalite, and blue lace agate stones will be 7103.99.5000, HTSUS, which provides for “Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set…: Otherwise worked: Other: Other.” The general rate of duty will be 10.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7103.99.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7103.99.5000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division