CLA-2-71:RR:E:NC:SP:233 R04794
Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of Christmas brooches from China.
Dear Mr. Crago:
In your letter dated August 31, 2006, you requested a tariff classification ruling.
The merchandise under consideration consists of Christmas brooches, Item Number A041CA00003. The brooches are made of wood with a metal clip and measure approximately 1.75” x 2.75”. They are valued at over 20 cents per dozen pieces or parts and are available in nine assorted styles as follows:
Santa with wrapped gift
Snowman with snow cap
Snowman with top hat and star on chest
Two snowmen with decorated Christmas tree
Christmas wreath with reindeer head
Reindeer
Christmas stocking
Snowman with wrapped gifts
Santa
You have submitted a photograph of the items with your request.
The applicable subheading for the Christmas brooches will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division