NY 876825 - The tariff classification of memorial urns constructed jade and bronze from Australia. - United States International Trade Commision Rulings

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NY 876825

August 11, 1992

CLA-2-:71:S:N:N3D:344 876825

CATEGORY: CLASSIFICATION

TARIFF NO.: 7116.20.2000

Mr. M. R. Dawson
Emery Customs Brokers
6151 West Century Blvd.
Room 1120
Los Angeles, CA 90045

RE: The tariff classification of memorial urns constructed jade and bronze from Australia.

Dear Mr. Dawson:

In your letter of July 24, 1992, on behalf of Gemstone Corporation of Australia Limited, Adelaide, Australia, you requested a tariff classification ruling on memorial urns constructed jade and bronze.

No samples were submitted, however, you have furnished us with a product pamphlet which describes the four items at issue. They are:

1. Georgian - 7 1/4" x 7 1/4" x 8 3/4" Jade and Bronze 2. Manhatten - 6 1/2" x 6 1/2" x 7" Jade and Bronze 3. Manhatten Gold - 6 1/2" x 6 1/2" x 7" Jade and Bronze plus 23CT gold plate 5 microns
4. Sierra - 7 1/4" x 7 1/4" x 7 3/4" Jade and Bronze.

In Gemstone's letter dated June 3, 1992, addressed to Emery World-wide, a copy of which you enclosed with your request, they suggest the proper classification for this merchandise to be under subheading 8306 - Base Metal Products. However, Section XV, Note 1. (e), Harmonized Tariff Schedule of the United States Annotated, HTSUSA, Miscellaneous Articles of Base Metal, Note 1.(e), excludes goods of Chapter 71 (articles of precious or semiprecious stone).

Furthermore, Section XIV, 71.16 Explanatory Note (B) includes "Other articles consisting wholly or partly of precious or semiprecious stones"; (emphasis added).

Regarding item #3, Manhatten Gold, which has 23CT gold plating on its edgings, EN Note (B) further states... "these may also contain other materials including precious metal or metal clad with precious metal, provided that the precious metal or metal clad with precius metal is present as minor constituents only".

The applicable subheading for the four jade and bronze memorial urns described above will be 7116.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of...precious or semiprecious stones (natural, synethetic or reconstructed): Other: Of semiprecious stones (except rock crystal). The rate of duty will be 21% ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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