United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0859402 - NY 0860932 > NY 0859689

Previous Ruling Next Ruling


NY 859689

February 1, 1991

CLA-2-71:S:N3G:344 859689

CATEGORY: CLASSIFICATION

TARIFF NO.: 7103.10.4000

Mr. Kirk P. Makepeace
New World Gemstone
557-194th Street
South Surrey, B.C.
Canada V36 5J9

RE: The tariff classification of Nephrite Jade blocks from Canada.

Dear Mr. Makepeace:

In your letter of January 15, 1991, you asked for a tariff class- ification ruling on nephrite jade blocks from Canada.

You have submitted a copy of the September 1987 issue of National Geographic magazine in which your jade mining operations are described, including a picture of you shown splitting an eight-ton piece of British Columbian nephrite. You have also sent seven photographs taken at your mine site.

You state that your jade is mined in massive blocks averaging 2-3 tons each. You indicate, too, that the lapidary industry cannot use blocks of any stone larger than a few pounds as the diamond saws that are common to the lapidary industry will only cut blocks 4 to 6 inches thick.

The jade that you intend to export to the United States are blocks of jade that have been cut to sizes suitable for use in the lapidary industry. One of your photographs depicts this jade in the small "lapidary cut" size. Two of your photographs and a picture in National Geographic show the custom-made diamond saws, 6' in diameter, that you use at your mine site to reduce the jade in size.

We understand that your jade blocks will not be polished or drilled. Nevertheless, nephrite jade blocks that have been sawn to reduce the blocks to smaller sizes are for purposes of the new harmonized tariff system "simply sawn or roughly shaped" and therefore considered to be "worked".

The applicable subheading for the nephrite jade blocks, whether cut to small "lapidary size" or sawn in larger sizes for expeditious shipping and handling purposes only, will be 7103.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides semiprecious stones...simply sawn or roughly shaped. The duty rate will be 21% ad valorem.

Nephrite jade blocks originating in the territory of Canada, and which are classifiable under subheading 7103.10.4000, HTS, will be entitled to an 8.4% rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: