CLA-2-:70:S:N:N3G:344 859639
Miss Karyn L. Rivas
Ballena Bay, Inc.
14450 Griffith Street
San Leandro, CA 94577
RE: The tariff classification of glass crystal spheres from
Austria.
Dear Miss Rivas:
In your letter of December 20, 1990, you asked for a tariff
classification ruling on certain glass crystal spheres made in
Austria by Swarovski and exported by the Fashion Jewellery
Manufacturers Co-Operative
of Austria.
Six (6) sample facetted glass crystal spheres were presented
with your letter. The spheres are not completely round--each
has a flat bottom disk surface. The disks produce iridescent
colors that are visible when viewed from the top of each sphere.
The crystals are listed in Swarovski's 1991 price list as
article 4861 "jewellery stones." You intend to import them in
6mm, 8mm, 10mm, 14mm, 16mm and 18mm sizes, for use as ornaments
or accent pieces on pewterware products manufactured by you.
The Swarovski 4861 glass crystal spheres are imitation
gemstones within the meaning of additional note 5, chapter 70,
Harmonized Tariff Schedule of the United States (HTS). The note
states:
For the purposes of subheading 7018.10.20, the term
"imitation precious or semiprecious stones" means
glass made into shapes suitable for use in jewelry
or for other ornamental purposes [emphasis added]
in a manner similar to natural gemstones, whether
or not in imitation thereof, but does not include
natural gemstones, synthetic gemstones, reconstructed
natural gemstones or imitation pearls.
Accordingly, the applicable subheading for the Swarovski
4861 crystal spheres will be 7018.10.2000, (HTS), which provides
for imitation precious or semiprecious stones (except imitation
beads thereof). 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