Mr. Joshua Swift
520 McCall Road
Manhattan, KS 66502
RE: The tariff classification of glass rhinestones from Korea
Dear Mr. Swift:
In your letter received in this office on May 14, 2014, you requested a tariff classification ruling regarding glass rhinestones.
Samples of the following articles have been submitted in three individual packets labeled: SS6 (2mm) – Clear, SS10 (2.8mm) – Topaz, and SS16 (4mm) – Clear. The glass rhinestones have a faceted front and a flat back covered with a layer of foil. The items are designed to imitate the appearance of precious and semi-precious gems.
The applicable subheading for the glass rhinestones will be 7018.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Glass beads, imitation pearls, imitation precious or semiprecious stones….: Imitation precious or semiprecious stones (except imitation beads thereof). The rate of duty will be free.
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 Jacob Bunin at Jacob.Bunin@dhs.gov.
Gwenn Klein Kirschner
National Commodity Specialist Division