H311301

 HQ H311301 June 4, 2021 OT:RR:CTF:CPMMA H311301 AJK CATEGORY: Classification TARIFF NO: 2520.10.00; 2530.90.80; 7103.10.20; 9602.00.50 Ms. Tara Tompkins Eighteen Karat International Product Sourcing Inc. 5292 272nd Street Langley, British Columbia Canada V4W 1S3 RE: Revocation of NY F86134, NY N004112, NY N004200, and NY N015557; Classification of Certain Mineral Stones Dear Ms. Tompkins: This letter is in reference to your New York Ruling Letters (NY) N004112, dated December 28, 2006, NY N004200, dated December 28, 2006, and NY N015557, dated August 21, 2007, issued to you by U.S. Customs and Border Protection (CBP), concerning the tariff classification of certain mineral stones—specifically, concerning selenite, calcite and aragonite—under the Harmonized Tariff Schedule of the United States (HTSUS). We have reviewed the aforementioned rulings and have determined that the classification of the merchandise was incorrect. We have also reviewed NY F86134, dated April 18, 2000, concerning the tariff classification of amber, and have determined that the ruling was incorrect. For the reasons set forth below, we revoke the four ruling letters. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice of the proposed action was published in the Customs Bulletin, Volume 55, No. 15, on April 21, 2021. One comment was received in response to this notice. FACTS: The amber was described in NY F86134 as follows: The merchandise to be imported consists of amber, in its natural state or sanded down and buffed. The amber will not be made into a finished article. The selenite stones were described in NY N004112 as follows: The Selenite Stones, white (46539, 46540 and 46541) and Selenite Stones, orange (46542 and 46543) are natural mineral stones mined in Morocco. They were formed 140 - 200 million years ago. Selenite is a hydrous calcium sulfate. It is a glassy, well-crystallized form of gypsum. They are naturally occurring stones, not cultured. Other than being cut to size there is no further processing done on the stones following the manual extraction of the rock form the earth. The stones are not polished; they are imported in their natural state. These mineral stones are marketed as decorations or collectibles for the home. The selenite desert roses stones in NY N004200 are substantially similar to the product described in NY N004112. The calcite geodes and aragonite specimens were described in NY N015557 as follows: The Calcite Geodes (items 47548, 47549 and 47550) and Argonite specimens are natural mineral stones mined in Morocco. The Calcite Geodes are naturally occurring rock formations that appear in sedimentary or volcanic rock. The Argonite Stones are also naturally occurring formations that have not been cultured or altered. ISSUE: Whether certain mineral stones—specifically, amber, selenite, calcite, and aragonite—are classified in heading 2520, HTSUS, as gypsum, heading 2530, HTSUS, as mineral substances, heading 7103, HTSUS, as precious or semiprecious stones, heading 9602, HTSUS, as worked mineral carving material, or heading 9705, HTSUS, as collectors’ pieces of minerals. LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. * * * * * * The HTSUS provisions at issue are as follows: 2520: Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulfate) whether or not colored, with or without small quantities of accelerators or retarders: 2520.10.00: Gypsum; anhydrite 2530: Mineral substances not elsewhere specified or included: 2530.90: Other: 2530.90.80: Other 7103: Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport: 7103.10: Unworked or simply sawn or roughly shaped: 7103.10.20: Unworked 9602.00: Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: 9602.00.50: Other 9705.00.00: Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleon-tological, ethnographic or numismatic interest The Legal Note to Chapter 25, HTSUS, provides, in pertinent part: Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. … 4. Heading 2530 applies, inter alia, to: … amber …. The Legal Note to Chapter 71, HTSUS, provides, in pertinent part: This chapter does not cover: … (p) [C]ollectors' pieces (heading 9705) …, other than natural or cultured pearls or precious or semiprecious stones. The Legal Note to Chapter 96, HTSUS, provides, as follows: In heading 9602 the expression "vegetable or mineral carving material" means: … (b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet. The Legal Note to Chapter 97, HTSUS, provides, as follows: This chapter does not cover: … (c) Pearls, natural or cultured, or precious or semiprecious stones (headings 7101 to 7103). * * * * * * The Harmonized Commodity Description and Coding System (HS) Explanatory Notes (ENs) constitute the official interpretation of the HS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HS at the international level, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The General EN to Chapter 25, provides, in pertinent part: As provided in Note 1, this Chapter covers, except where the context otherwise requires, mineral products only in the crude state or washed (including washing with chemical substances to eliminate impurities provided that the structure of the product itself is not changed), crushed, ground, powdered, levigated, sifted, screened or concentrated by flotation, magnetic separation or other mechanical or physical processes (not including crystallisation)…. The General EN to Chapter 71, provides, in pertinent part: This Chapter includes: In headings 71.01 to 71.04, natural or cultured pearls, diamonds, other precious or semi-precious stones (natural, synthetic or reconstructed), unworked or worked, but not mounted, set or strung; also, in heading 71.05, certain waste resulting from the working of these stones. The General EN to Chapter 97, provides, in pertinent part: This Chapter covers: … (C) Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest (heading 97.05)…. It should, however, be noted that such articl

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. * * * * * *The HTSUS provisions at issue are as follows:2520: Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulfate) whether or not colored, with or without small quantities of accelerators or retarders:2520.10.00: Gypsum; anhydrite2530: Mineral substances not elsewhere specified or included:2530.90: Other:2530.90.80: Other7103: Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport:7103.10: Unworked or simply sawn or roughly shaped:7103.10.20: Unworked9602.00: Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin:9602.00.50: Other9705.00.00: Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleon-tological, ethnographic or numismatic interest The Legal Note to Chapter 25, HTSUS, provides, in pertinent part:Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without chan