RE: the Tariff Classification of Synthetic Ruby and Sapphire

NY 803845

November 7, 1994

CLA-2-71:S:N:N8:344 803845

CATEGORY: Classification

TARIFF NO.: 7116.20.5000

Mr. Don Graham

Coulter

Technology Facility

115 Patton Court

Nicholasville, KY 40356

RE: The tariff classification of synthetic ruby and sapphire

blanks from Switzerland.

Dear Mr. Graham:

Please refer to our binding ruling letter to you dated October

20, 1994 (NY 802695), concerning the subject merchandise.

In that letter we ruled that ruby and sapphire blanks, Items

Coulter P/N 23567, Coulter P/N 23236 and Coulter P/N 23237, were

classified under 7116.20.2000, Harmonized Tariff Schedule of the

United States (HTS). This is a clerical error. Rubies and

sapphires are precious stones. The correct classification for the

above cited merchandise is 7116.20.5000, HTS, which provides for

articles of precious stones at the duty rate of 6.7% 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

New York Seaport