NY D89300 - The tariff classification of diamonds, precious stones, semi-precious stones and precious metal jewelry from England. - United States International Trade Commision Rulings

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March 15, 1999

CLA-2-71:RR:NC:SP:233 D89300

CATEGORY: CLASSIFICATION

TARIFF NO.: 7102.39.0010; 7102.39.0050; 7103.91.0010; 7103.91.0020; 7103.91.0030; 7113.19.5000; 7113.11.5000; 9706.00.0060

Mr. David Liss
83 Clerkenwell Road
Hatton Garden
London EC1R 5AR
England

RE: The tariff classification of diamonds, precious stones, semi-precious stones and precious metal jewelry from England.

Dear Mr. Liss:

In your letter dated March 10, 1999, you requested a tariff classification ruling.

You have inquired as to the duties payable on the following:

1. Loose diamonds
2. Other precious-stones, i.e. rubies, sapphires, emeralds 3. Semi-precious stones
4. Precious metal jewelry
5. Stones exported from the U.S., set into gold mounts and then re-imported into the U.S. 6. Gold mounts without stones
7. Gold mounts partly set with stones, i.e. the possibility of the larger center stone not set 8. Antique and previously used jewelry

The applicable subheading for loose diamonds, if weighing not over 0.5 carats each, will be 7102.39.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for diamonds, whether or not worked, but not mounted or set: nonindustrial: other. The rate of duty will be free. If weighing over 0.5 carats each, the applicable subheading will be 7102.39.0050, HTS. The rate of duty will be free.

The applicable subheading for rubies will be 7103.91.0010, HTS, which provides for precious stones... rubies. The rate of duty will be free. The applicable subheading for sapphires will be 7103.91.0020, HTS, which provides for precious stones... sapphires. The rate of duty will be free. The applicable subheading for emeralds will be 7103.91.0030, HTS, which provides for precious stones... emeralds. The rate of duty will be free.

The applicable subheading for semi-precious stones will be 7103.99.1000, HTS, which provides for ...semi-precious stones...cut but not set, and suitable for use in the manufacture of jewelry. The rate of duty will be free.

The applicable subheading for precious metal jewelry, if made of silver, will be 7113.11.5000, HTS, which provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: of silver... other. The rate of duty will be 5% ad valorem. If made of gold or platinum, the applicable subheading will be 7113.19.5000, HTS, which provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal... other. The rate of duty will be 5.5% ad valorem. Subheadings 7113.11.5000 and 7113.19.5000, HTS, would apply if the stones are exported from the U.S., set into gold mounts and then re-imported into the U.S. The subheadings would also apply to gold mounts without stones and gold mounts partly set with stones, and previously used jewelry.

The applicable subheading for antique jewelry will be 9706.00.0060, HTS, which provides for antiques of an age exceeding one hundred years, other. The rate of duty will be free.

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 Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski

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