CLA-2-71:RR:NC:SP:233 B88205
Mr. Mark Cole
P.O. Box 221
Fairfield, IA 52556
RE: The tariff classification of Hindu religious rosary bead necklaces from India
Dear Mr. Cole:
In your letter dated July 31, 1997, you requested a tariff classification ruling.
You have submitted photographs of the following rosary bead necklaces:
1. Rudraksha wooden bead necklace - made of 109 wooden beads approximately 1/4" in diameter, measuring approximately 28" in length, strung on cotton or synthetic thread.
2. Sandalwood bead necklace - made of 109 sandalwood beads slightly over 1/4" in diameter, measuring approximately 28" to 30" in length, strung on cotton or synthetic thread.
3. Tulsi bead necklace - made from Indian basil plant stems; also called "holy basil". It consists of 109 beads slightly over 1/4" in diameter, measuring approximately 28" in length, strung on cotton or synthetic thread.
4. Quartz crystal bead necklace - made of 109 beads made of natural rock crystal approximately 1/4" in diameter, measuring 28" in length, strung on cotton or synthetic thread.
The applicable subheading for the Hindu religious rosary bead necklaces will be 7117.90.2000, 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: Rosaries and chaplets. The rate of duty will be 3.9% ad valorem.
Articles which are classifiable under subheading 7117.90.2000, 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.
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 212-466-5739.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division