The tariff classification of sapphires from Australia.

NY R01335 January 24, 2005 CLA-2-71:RR:NC:SP:233 R01335 CATEGORY: Classification TARIFF NO.: 7103.91.0020 Mr. Peter Dall Unit 5, 23 Laburnum Street Blackburn, Australia 3130 RE: The tariff classification of sapphires from Australia. Dear Mr. Dall: In your letter dated January 20, 2005 you requested a tariff classification ruling. The merchandise to be imported consists of two sapphires, each weighing 2.5 carats. The applicable subheading for the sapphires will be 7103.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Precious stones (other than diamonds)… whether or not worked: Otherwise worked… Sapphires.” 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division