CLA-2-71:RR:NC:SP:233 E86740
Ms. Karen Quintana
New Wave Transport USA Inc.
2417 E. Carson Street #200
Long Beach, CA 90810
RE: The tariff classification of lapel pins from China.
Dear Ms. Quintana:
In your letter dated August 23, 1999, on behalf of Autom Co., you requested a tariff classification ruling.
The submitted literature depicts the following items to be imported:
1. Item #AS560 is a gold plate/enamel lapel pin measuring 9/16” in height depicting a young girl with the words “God Bless Mom.”
2. Item #18557 is a gold plate/enamel lapel pin measuring 7/8” in height depicting the words “Smile – God Loves You.”
3. Item #AS564 is a gold plate/enamel lapel pin measuring 7/8” in height depicting a teddy bear holding balloons with the words “Jesus Loves Me.”
4. Item #14542 is a heart shaped gold plate enamel lapel pin measuring ¾” in height with the words “JESUS YOU.”
5. Item #10285 is a gold plate/enamel lapel pin measuring 5/8” in width, formed in the shape of the words “Child of God.”
The applicable subheading for the lapel pins, Item #14542 “JESUS YOU” and Item #10285 “Child of God” will be 7117.19.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person. The rate of duty will be 3.9% ad valorem.
The applicable subheading for Item #AS560 “God Bless Mom,” Item #18557 “Smile – God Loves You” and Item #AS564 “Jesus Loves Me” will be 7117.19.9000, HTS, which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other: other. The rate of duty will be 11% 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