CLA-2-:71:S:N:N8:344 883062
Ms. Lisa Giamboi
Putumayo
149 Wooster Street
New York, N. Y. 10012
RE: The tariff classification of silver jewelry, a button cover
and imitation jewelry from India.
Dear Ms. Giamboi:
In your letter of February 9, 1993, received in this office
February 22, 1993, you requested a tariff classification ruling on
certain silver and imitation jewelry articles and a button cover.
You have submitted five samples with your request. They are:
1. Style #265915 is a pendant with a leather neck cord. The
pendant
is oval shaped and made of incised cow bone which is
polished and buffed. Two decorative plastic spacer
beads are attached between the pendant and the neck
cord. The value of the necklace is $1.38.
2. Style #265916 is a pair of earrings made of oval shaped
incised cow bone which is polished and buffed. The
earrings are equipped with silver plated brass ear
hooks.Two decorative plastic spacer beads are attached
between the cow bone and the earring hook. The value
of the earrings is 99 cents per pair.
3. Style #265962 is a button cover made of incised cow bone
which is
polished and buffed. The back of the button cover is made
of silver-plated brass. The button covers are
valued at 66 cents each.
4. Style #266915 is a miniature amulet pendant which is a
hand painted picture contained in a silver frame having
two loops at the top. You have submitted two samples
of this style.
Your samples are being returned as requested.
The applicable subheading for the cow bone pendant
necklace and earrings will be 7117.90.5000, 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 11% ad valorem.
The applicable subheading for the silver miniature pendants
will be 7113.11.5000, HTS, which provides for Articles of jewelry
and parts thereof, of precious metal or of metal clad with precious
metal: Of silver, whether or not plated or clad with other precious
metal: Other. The rate of duty will be 6.5% ad valorem.
The applicable subheading for the cow bone button cover will
be 9606.29.6000, HTS, which provides for Buttons, press-fasteners
and press-studs, button molds and other parts of these articles;
button blanks: Buttons: Other: Other. The rate of duty will be
5.7% ad valorem.
Articles classifiable under subheadings 7117.90.5000,
7113.11.5000 and 9606.29.6000, HTS, which are products of India,
are entitled to duty free treatment under the Generalized System
of Preferences (GSP) upon compliance with all applicable
regulations.
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