CLA-2-83:RR:NC:SP:222 C87442

Mr. Tom Paciaffi
Coronet Brokers Corp.
P. O. Box 300764
Jamaica, NY 11430-0764

RE: The tariff classification of plastic buttons from Italy.

Dear Mr. Paciaffi:

In your letter dated May 4, 1998, you requested a tariff classification ruling.

The submitted samples are identified as nylon ABS plastic buttons that have been coated by a fusion process with a base metal plating material. The buttons are oval shaped and round shaped with designs on the front and a loop in the back for attaching the buttons to personal clothing items. The essential character of the buttons is imparted by the plastic.

The applicable subheading for the plastic buttons will be 9606.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for buttons: of plastics, not covered with textile material: other. The rate of duty will be 4.9 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. 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