CLA-2-83:RR:NC:SP:222 C80798

Ms. Jennifer Knight
Intertrade Industries
P. O. Box 101896
Fort Worth, TX 76185

RE: The tariff classification of a belt buckle set and concho from China.

Dear Ms. Knight:

In your letter dated September 15, 1997, you requested a tariff classification ruling.

You have submitted a sample of a belt buckle set. The set includes a concho that will be used with the belt buckle set. Your letter of inquiry states that these items are made of nickel plating and sterling silver plating. The nickel plating and the sterling silver plating are completed by using a zinc die cast process.

The applicable subheading for the belt buckle set will be 8308.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for...buckles, buckle clasps...of base metal...other, buckles and buckle clasps, and parts thereof. The rate of duty will be 3.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

We are unable to render a classification on the concho at this time. Additional information is required before a binding ruling can be issued. Please provide the component breakdown of the zinc, nickel plating and the sterling silver plating materials. You must state whether the cohcho is composed of base metal material. If the concho is composed of a product that is not of base metal, please supply the component breakdown of the base material used to produce the concho.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division