CLA-2-73:S:N:N1:113 873954
Mr. Philip Freeman
Cain Customs Brokers, Inc.
421 Texano
P.O. Box 150
Hidalgo, TX 78557
RE: The tariff classification of bracelets and switchplates from Mexico
Dear Mr. Freeman:
In your letter dated April 24, 1992, on behalf of Amigos, Associates,
you requested a tariff classification ruling.
The first article is a switchplate made of steel and covered with a
motley polymer clay. Its decorative quality indicates that this switchplate
will probably be used in the home. The second article is a bracelet made of
beads of the same clay.
The applicable subheading for the switchplate will be 7323.99.9000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
table, kitchen and other household articles, of iron or steel. The duty rate
will be 3.4% ad valorem.
The applicable subheading for the bracelet, if valued not over 20 cents
per dozen pieces or parts, will be 7117.90.4000, Harmonized Tariff Schedule
of the United States (HTS), which provides for imitation jewelry, other,
other, valued not over 20 cents per dozen pieces or parts. The duty rate
will be 7.2% ad valorem.
The applicable subheading for the bracelet, if valued over 20 cents per
dozen pieces or parts, will be 7117.90.5000, Harmonized Tariff Schedule of
the United States (HTS), which provides for imitation jewelry, other, other,
valued over 20 cents per dozen pieces or parts. The duty rate will be 11%
ad valorem.
Articles classifiable under subheadings 7323.99.9000, 7117.90.4000, and
7117.90.5000, HTS, which are products of Mexico are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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