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HQ 951571


May 22, 1992

CLA-2 CO:R:C:M 951571 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7103.99.50

Maggie Hodge-Neill
HNT Marketing
3859 College Ave.
San Diego, California 92115

RE: Aroma Rocks; GRI 1; semi-precious stones; Note 1(a), Chapter 71, Note 4(c), Chapter 71; Note 2(b), Chapter 96; EN 71.03; EN 71.02; Annex, Section XIV; worked; polished; unset; jewellery quality

Dear Ms. Hodge-Neill:

This is in response to your letter dated April 6, 1992, requesting the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of aroma rocks from the United Kingdom. Samples of the aroma rocks were submitted for examination.

FACTS:

The aroma rocks are semi-precious stones measuring approximately 3/4 of an inch to 1 1/4 of an inch in diameter which are cut and polished (tumbled), but not set. The semi- precious stones are coated with fragrant essential oils. The semi-precious stones used in the aroma rocks include agate, amethyst, amazonite, jasper, leopard skin jasper, snow flake obsidian, quartz, rose quartz, and sodalite. The aroma rocks are advertised as having a combination of aromatherapy and crystal therapy.

ISSUE:

Are the aroma rocks properly classified under subheading 7103.99.50, HTSUS, as other worked semi-precious stones?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...."

Heading 7103, HTSUS, provides for "Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport." Note 1(a) to Chapter 71 states that "[s]ubject to note 1(a) to section VI and except as provided below, all articles consisting wholly or partly...of precious or semiprecious stones (natural, synthetic or reconstructed)...are to be classified in this chapter." Additionally, pursuant to Note 4(c) to Chapter 71 "[t]he expression 'precious or semiprecious stones' does not include any of the substances specified in note 2(b) to chapter 96." Note 2(b) to Chapter 96 lists "[a]mber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet." None of the minerals listed in Note 2(b) to Chapter 96 are the aroma rocks under consideration.

Explanatory Note (EN) 71.03 of the Harmonized Commodity Description and Coding System (HCDCS), Vol. 3, p. 953, states that heading 7103 "includes the precious or semi-precious stones listed in the Annex to this Chapter, the name of the mineralogical species being given with the commercial names; the heading is, of course, restricted to those stones and varieties of a quality suitable for use in jewellery, etc. The Explanatory Notes, although not dispositive, are to be looked to for interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The mineralogical names of the precious and semi-precious stones to be classified in heading 7103 which are listed in the Annex to Section XIV include quartz (agate, amethyst, quartz, rose quartz, jasper, leopard skin jasper), microcline (amazonite), obsidian (snow flake obsidian), and sodalite. HCDCS, Vol. 3, p. 966-969.

Pursuant to the Annex to Section XIV, all of the aroma rocks are semi-precious stones classifiable in heading 7103, HTSUS. Moreover, we are of the opinion that the aroma rocks are semi- precious stones of a quality suitable for use in jewellery. The quality of the semi-precious stones is not damaged, even though the aroma rocks are coated with fragrant essential oils which would probably not be used in jewellery. Inasmuch as all of the aroma rocks are listed in the Annex to Section XIV and are of jewellery quality stone, they are classifiable in heading 7103, HTSUS.

Additionally, EN 71.03 states that "[t]he provisions of the second paragraph of the Explanatory Note to heading 71.02 apply, mutatis mutandis, to this heading." HCDCS, Vol. 3, p. 953. EN 71.02 states that heading 7102, HTSUS, "covers unworked stones, and stones worked, e.g., by cleaving, sawing, bruting, faceting, grinding, polishing, drilling, engraving (including cameos and intaglios), preparing as doublets, provided they are neither set nor mounted. HCDCS, Vol. 3, p. 952.

The aroma rocks are polished (tumbled) and are not set or mounted. Therefore, pursuant to EN 71.02 they are considered worked and are classifiable under heading 7103, HTSUS. As the aroma rocks are unset and polished semi-precious stones which are of jewellery quality, they are classified under heading 7103, HTSUS. More specifically, the aroma rocks are classified in subheading 7103.99.50, which provides for other worked semi- precious stones.

HOLDING:

The aroma rocks are properly classified under subheading 7103.99.50, HTSUS, which provides for "Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport...Otherwise worked...Other...Other", dutiable at the rate of 21 percent ad valorem.

Although you indicate that you will not be able to import at the 21 percent rate of duty right now, should you find it feasible in the future, we suggest that you write to the Food and Drug Administration, 5600 Fishers Lane, Rockville, Maryland 20857, inasmuch as certain therapeutic claims are made for the aroma rocks.

Sincerely,

John Durant, Director
Commercial Rulings Division?

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