CLA-2-71:RR:NC:SP:233 C88887

Ms. Karen Quintana
New Wave Transport (U.S.A.), Inc.
2417 E. Carson St., Suite 200
Long Beach, Ca 90810

RE: The tariff classification of lapel pins from Italy.

Dear Ms. Quintana:

In your letter dated June 3, 1998, on behalf of Autom Company, you requested a tariff classification ruling.

The submitted literature depicts the following items to be imported:

1. Item 10322 - Let Me Live, consists of a metal lapel pin shaped in the form of the words "Let me live", with a foot placed on either side of the words.

2. Item 15275 - Golf Angel, consists of a metal lapel pin shaped in the form of an angel swinging a golf club.

3. Item 10245 - Choir, consists of a metal clutch back lapel pin shaped in the form of a harp with the word CHOIR at the bottom.

4. Item 10276 - St. Francis, consists of an oval shaped 14 karat gold plated metal lapel pin. The surface of the pin is coated with enamel with a picture depicting St. Francis in a garden.

5. Item 10282 - Butterfly, consists of a metal lapel pin shaped in the form of a butterfly.

The applicable subheading for Item 10276, St. Francis, will be 7117.19.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person. The rate of duty will be 4.3% ad valorem.

The applicable subheading for Item 10322 Let Me Live, Item 15275 Golf Angel, Item 10245 Choir, and Item 10282 Butterfly, will be 7117.19.9000, HTS, which provides for imitation jewelry: of base metal: whether or not plated with precious metal: other: other: other. The rate of duty will be 11% 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 212-466-5739.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division