CLA-2-71:RR:NC:SP:233 I83818
Ms. Beth Magomolla
Magomolla Enterprises
1311 Woodland Ave.
Duluth, MN 55803
RE: The tariff classification of jewelry from Kenya and Tanzania and whistles from Tanzania.
Dear Ms. Magomolla:
In your letter dated May 23, 2002, you requested a tariff classification ruling.
The merchandise to be imported consists of handmade grass baskets, wooden jewelry and whistles, and 100% cotton fabrics. The wooden jewelry includes a necklace from Kenya made of wood and seed, earrings from Tanzania made from ebony with metal hooks and an ebony bracelet from Tanzania. Photographs of the items have been submitted for our review.
The applicable subheading for the jewelry, 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 jewelry, 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.
The applicable subheading for the wooden whistles will be 9208.90.0080, HTS, which provides for “Whistles, call horns and other mouth-blown sound signaling instruments: Other, Other.” The rate of duty will be 5.3% ad valorem.
Articles classifiable under subheadings 7117.90.5500, 7117.90.9000 and 9208.90.0080, HTS, which are products of Kenya and Tanzania may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP has expired September 30, 2001 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively.
The handmade grass baskets and the 100% cotton fabrics will be addressed in letter I83818.
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 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division