CLA-2-71:RR:NC:SP:233 G83373
Ms. Pamela J.W. Osterland
USF Worldwide
2710 Regency Drive
Grand Prairie, TX 75050
RE: The tariff classification of rhinestone pendants from Taiwan.
Dear Ms. Osterland:
In your letter dated October 13, 2000, on behalf of Hillis Investments, Inc., you requested a tariff classification ruling.
The submitted sample, packet number 56, contains two cross pendants made of metal and covered with rhinestones.
The applicable subheading for the rhinestone pendants, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, 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: other. The rate of duty will be 7.2% ad valorem.
The applicable subheading for the rhinestone pendants, if valued over 20 cents per dozen pieces or parts, will be 7117.90.9000, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: other. The rate of duty will be 11% 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 Lawrence Mushinske at 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division