CLA-2-39:S:N:N8:344 804281
Mr. Al Ross
Marilyn's Boutique, Inc.
17300 Corkill Road #101
Desert Hot Springs, California 92241
RE: The tariff classification of a plastic imitation gemstone from
Germany.
Dear Mr. Ross:
In your letter dated November 3, 1994, you requested a tariff
classification ruling.
The submitted sample, item #24881, is a plastic heart-shaped
imitation quartz gemstone. A small imitation diamond is set in the
heart. The sample you submitted is equipped with a bail, however,
you have indicated in your letter that the plastic heart will not
be imported with the bail.
The applicable subheading for the plastic imitation gemstone
heart will be 3926.90.4000, Harmonized Tariff Schedule of United
States (HTS), which provides for Other articles of plastics and
articles of other materials of headings 3901 to 3914: Other:
Imitation gemstones. The rate of duty will be 2.8% 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