CLA-2-71:RR:NC:SP:233 E80918

Ms. Lisa Chastain
Fritz Companies, Inc.
3930 W 29th St., Ste. #5
Wichita, KS 67217

RE: The tariff classification of buffalo horn crosses from the Philippines.

Dear Ms. Chastain:

This letter corrects NY Ruling D87402 issued to you on February 3, 1999, in which there was a typographical error in the tariff number cited.

The submitted sample, item #46-5892, consisted of one dozen crosses. Each cross is made of water buffalo horn, which is cut, shaped into a cross, and painted. A hole is cut into the top of the cross making it a pendant. The crosses are sold in packs of 12.

The applicable subheading for the buffalo horn crosses will be 7117.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person: other. The rate of duty will be 3.9% ad valorem.

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

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 Lawrence Mushinske at 212-637-7061.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division