NY 854794

AUG 3 1990


CLA-2-83:S:N:N1:113 854794

Ms. Julie L. Paintner
Harper Robinson & Company
10801 Pear Tree Lane, Suite 300
St. Ann, MO 63074

RE: The tariff classification of gold-plated metal hanging ornaments from Taiwan.

Dear Ms. Paintner:

In your letter dated July 23, 1990 on behalf of Intaglio Designs LTD., you requested a tariff classification ruling.

The sample you submitted is a gold-plated metal hanging ornament with a glass stone attached. These decorative metal ornaments will be imported both with or without the stone attached. This type of hanging ornament is used to decorate trees in homes and offices.

The applicable subheading for the gold-plated metal hanging ornament will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornaments of base metal. The rate of duty will be 6.5 percent 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