CLA-2-71:RR:NC:SP:233 I86367

Mr. Richard Haselton
Nestor Reyes, Inc.
P.O. Box 9023474
San Juan, PR 00902-3474

RE: The tariff classification of an Illuminated Rosary Pendant from Taiwan.

Dear Mr. Haselton:

In your letter dated September 10, 2002, you requested a tariff classification ruling on behalf of El Rosario Illuminado, Inc.

The submitted sample is an Illuminated Rosary Pendant. The article is constructed of plastic and is circular in shape, measuring approximately 2 inches in diameter and ½ inch in thickness. The front panel has 20 lights in red, green and amber. These lights will help to guide a person when praying the rosary. On the middle of the front panel is a button with a religious image. When the button is pressed, the light changes from one to next. The upper side of the front panel is shaped in the form of a cross and contains 5 green lights that represent the 5 different “Mysteries of the Rosary.” At the bottom of the pendant is an on/off switch. The back panel has a circular panel that depicts an image of a religious nature, which, when turned to the right, opens a compartment that holds the battery. The upper part of the Illuminated Rosary Pendant has a hole that can be used to pass a chain through so that it can be worn around the neck as a pendant. The Illuminated Rosary Pendant will be sold in a carton with instructions on how to use it as well as how to correctly pray the rosary.

Your sample is being returned as requested.

The applicable subheading for the Illuminated Rosary Pendant will be 7117.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person: Other. The rate of duty will be 3.9% 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division