CLA-2-71:RR:NC:SP:233 G83520

Mr. Benjamin B. Park
B & H Customs Services Co.
150-40 183rd Street, #224
Jamaica, NY 11413

RE: The tariff classification of a gold ring and a gold pendant from Kazakhstan.

Dear Mr. Park:

In your letter dated October 19, 2000, on behalf of Samsung America Inc., you requested a tariff classification ruling.

The submitted samples consist of one 14K gold ring mounted with cubic zirconia stones, and one 14K gold pendant, also mounted with cubic zirconia stones.

Your samples are being returned to you. The applicable subheading for the 14K gold ring and pendant will be 7113.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of jewelry and parts thereof…of other precious metal, whether or not plated or clad with precious metal: other: other. The rate of duty will be 5.5% ad valorem.

Articles classifiable under subheading 7113.19.5000, HTS, which are products of Kazakhstan may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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