CLA-2-39:RR:NC:SP:233 G83380
Ms. Pamela J.W. Osterland
USF Worldwide
2710 Regency Drive
Grand Prairie, TX 75050
RE: The tariff classification of plastic imitation gemstones and plastic jewelry parts from Taiwan.
Dear Ms. Osterland:
In your letter dated October 13, 2000, on behalf of Hillis Investments, Inc., you requested a tariff classification ruling.
The submitted samples are as follows:
Packet number 6 contains two oval shaped plastic imitation gemstones.
Packet number 7 contains two heart shaped plastic imitation gemstones.
Packet number 8 contains two plastic football shapes which will be used for making earrings.
Packet number 9 contains two plastic flower shapes which will be used for making earrings.
Packet number 10 contains two plastic ornaments molded into the faces of tigers, which will be used for making earrings.
The applicable subheading for the plastic imitation gemstones will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…imitation gemstones. The rate of duty will be 2.8% ad valorem.
The applicable subheading for the plastic football shapes, flower shapes and tiger faces will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3% 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 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division