CLA-2-71:S:N:N8:344 807994

Mr. Stephen L. Fodor
Kuehne & Nagel
Atlanta Branch
770 Atlanta South Parkway
Atlanta, GA 30349

RE: The tariff classification of base metal sleeve holders and a base metal utility hook from Korea.

Dear Mr. Fodor:

In your letter dated March 8, 1995, on behalf of Kandax International, Inc., you requested a tariff classification ruling.

You have submitted four samples. Three of the samples are called "Sleeve Smart" and are base metal expansion sleeve holders, one of which is gold tone, one silver tone and one is black with gold ornamentation.

The fourth sample is called a "Smart Hook" and is used on a flat surface, such as a table, for suspending handbags, cameras, etc. The "Smart Hook", which is base metal, consists of a 3" hook which is attached to a 1 3/8" diameter disk having foam rubber on the underside.

The applicable subheading for the base metal sleeve holders will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Of base metal whether or not plated with precious metal: Other: Other. The rate of duty will be 11% ad valorem.

The applicable subheading for the "Smart Hook" will be 8302.50.0000, HTS, which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. The rate of duty will be 2.7% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport