CLA-2-71:R:N3:344 815436
Mr. Krishna Sareen
Kubare International
P.O. Box 541332
Flushing, N.Y. 11354
RE: The tariff classification of imitation jewelry from India.
Dear Mr. Sareen:
In your letter dated September 25, 1995, you requested a tariff classification ruling.
You have not submitted any samples, however, you have provided us with a description and photostat of some of the articles you wish to import. The articles are:
1. A necklace of man-made pearls, etc. with matching earrings.
2. Necklace of hand carved sandalwood beads threaded in a sixteen inch string with
a metal clasp..
3. Gold-plated cuff-links
4. Gold-plated tie pin/clip.
We are unable to classify the man-made pearls with matching earrings without a sample and/or a component material breakdown. You may resubmit your request with the required information and we will be happy to respond.
The applicable subheading for the sandalwood necklace will be 7117.90.9000, Harmonized Tariff Schedule of the United States (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.
The applicable subheading for the gold-plated cuff links will be 7117.11.0000, HTS, which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Cuff links and studs. The rate of duty will be 10.4% ad valorem.
The applicable subheading for the gold-plated tie pin/clip will be 7117.19.9000, HTS, which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other. The rate of duty will be 11% ad valorem.
Articles classifiable under subheadings 7117.90.9000, 7117.11.0000 and 7117.19.9000, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP has expired July 31, 1995 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively.
This ruling is being issued under the provisions of Section 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 Stanley Schwartz at 212-466-5895.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division