CLA-2-:71:S:N:N3G:344 864821

Mr. Garrett L. M. Pettingell
Russia Direct
P.O. Box 990
Valley Forge, PA 19482

RE: The tariff classification of a hand-painted papier-mache brooch from Russia.

Dear Mr. Pettingell:

In your letter of June 24, 1991, you requested a tariff classification ruling on a hand-painted brooch. You have submitted a photograph of the article in question. The brooch is hand-painted and composed of papier-mache with a safety-pin clasp attached to the back. The painting depicts a scene from an ancient Russian fairy tale.

The applicable subheading for the hand-painted brooch will be 7117.90.50, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts. The rate of duty will be 110% 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