CLA-2-83:RR:NC:N1:113 I88127
Mr. John Buechler
PinSource
380 Hurricane Lane
Ste. 201
Willston, VT 05495
RE: The tariff classification of commemorative lapel pin sets from China.
Dear Mr. Buechler:
In your letter dated November 1, 2002, you requested a ruling on behalf of Specialties Unlimited on tariff classification.
The merchandise is custom lapel sets, both framed and unframed. The lapel pins depict a variety of Disney characters. The framed sets are designed to be hung on a wall or otherwise displayed in a collection. Your letter indicates that the pins are cloisonné --- enamel on a base metal.
The applicable subheading for the framed pins will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The general rate of duty will be free .
The applicable subheading for the unframed pins 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: other. The general rate of duty will be 11 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division