CLA-2-39:OT:RR:NC:N4:433
Teresa Petz
International Assistant Manager
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of imitation gemstones from China.
Dear Ms. Petz:
In your letter dated April 5, 2016, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Four of the samples appear largely of articles composed of imitation gemstones mixed with small amounts of imitation gemstones, with one sample largely of imitation gemstones mixed with small amounts of articles of imitation gemstones.
Item number 131763 is “the Paper Studio® Gemstones Shamrocks, Self-Adhesive, 17pc.” The item is largely an assortment of shamrock shaped imitation gemstones, with small amounts of imitation gemstones, placed on adhesive backings. The item is constructed of 94% polystyrene and 6% glue. This item is blister packed ready for retail sale.
Item number 200147 is “the Paper Studio® Gemstones Crowns, Self-Adhesive, 9pc.” The item is largely an assortment of crowns and wands with imitation gemstones, with three separate imitation gemstones in the shape of stars, placed on adhesive backings. The item is constructed of 92% polystyrene and 8% glue. This item is blister packed ready for retail sale.
Item number 204412 is “the Paper Studio® Gemstones Tropical Drinks, Self-Adhesive, 9pc.” The item is an assortment of martini glasses, heart pendants and flowers of imitation gemstones, placed on adhesive backings. The item is constructed of 91% polystyrene and 9% glue. This item is blister packed ready for retail sale.
Item number 207100 is “the Paper Studio® Gemstones Patriotic, Self-Adhesive, 4pc.” The item is an assortment of patriotic imitation gemstone designs, placed on adhesive backings. The item is constructed of 92% polystyrene and 8% glue. This item is blister packed ready for retail sale.
Item number 614396 is “the Paper Studio® Gemstones Yellow, Self-Adhesive, 32pc.” The item is largely an assortment of yellow imitation gemstones, with a small amounts of articles of imitation gemstones, placed on adhesive backings. This item is blister packed ready for retail sale.
The applicable subheading for item number 614396 will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
For item numbers 131763, 200147, 204412 and 207100, please clarify if the gemstones will be or are capable of being removed from there article thereof. We also need a material breakdown cost of the articles of imitation gemstones (aggregated) versus the individual gemstones (aggregated), per retail package. Include the return of the samples as well. Upon furnishing the additional information, we will issue a new binding ruling.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division