CLA-2-73-L:C::TCS5:C16 C86319

Mr. Louis S. Shoichet
Siegel,Mandell & Davidson, P.C.
1515 Broadway, 43rd Floor
New York, New York 10036-8901

RE: The tariff classification of a convertible belt/necklace from Korea

Dear Mr. Shoichet:

In your letter dated April 3, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The convertible belt/necklace is described as an imitation rhinestone decorated base metal (iron) silver plated chain measuring approximately 75 inches in total length. The article is formed by means of interconnected metal links and features a metal clasp at one end and a clear plastic teardrop pendant type ornament at the other. The article, which is decorated with clear plastic "rhinestones", interspersed approximately every three inches along the length of the chain, can be secured as a belt around the waist, or worn as a necklace.

The applicable subheading for the convertible belt/necklace will be 7326.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel coated or plated with precious metal. The rate of duty is 8.6 percent 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.

Sincerely,

Irene Jankov Port Director
Los Angeles-Long Beach Seaport