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NY 859639


January 18, 1991

CLA-2-:70:S:N:N3G:344 859639

CATEGORY: CLASSIFICATION

TARIFF NO.: 7018.10.2000

Miss Karyn L. Rivas
Ballena Bay, Inc.
14450 Griffith Street
San Leandro, CA 94577

RE: The tariff classification of glass crystal spheres from Austria.

Dear Miss Rivas:

In your letter of December 20, 1990, you asked for a tariff classification ruling on certain glass crystal spheres made in Austria by Swarovski and exported by the Fashion Jewellery Manufacturers Co-Operative of Austria.

Six (6) sample facetted glass crystal spheres were presented with your letter. The spheres are not completely round--each has a flat bottom disk surface. The disks produce iridescent colors that are visible when viewed from the top of each sphere.

The crystals are listed in Swarovski's 1991 price list as article 4861 "jewellery stones." You intend to import them in 6mm, 8mm, 10mm, 14mm, 16mm and 18mm sizes, for use as ornaments or accent pieces on pewterware products manufactured by you.

The Swarovski 4861 glass crystal spheres are imitation gemstones within the meaning of additional note 5, chapter 70, Harmonized Tariff Schedule of the United States (HTS). The note states:

For the purposes of subheading 7018.10.20, the term "imitation precious or semiprecious stones" means glass made into shapes suitable for use in jewelry or for other ornamental purposes [emphasis added] in a manner similar to natural gemstones, whether or not in imitation thereof, but does not include natural gemstones, synthetic gemstones, reconstructed natural gemstones or imitation pearls.
Accordingly, the applicable subheading for the Swarovski 4861 crystal spheres will be 7018.10.2000, (HTS), which provides for imitation precious or semiprecious stones (except imitation beads thereof). The rate of duty will be 2.8% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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