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NY 871965




March 13, 1992

CLA-2-:71:S:N:N3G:344 871965

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.5000

Mr. Jim Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, WA 98230

RE: The tariff classification of imitation jewelry kits from Canada, Hong Kong, Austria, Taiwan, China and the U.S.

Dear Mr. Vander Yacht:

In your letter of February 27, 1992, on behalf of Laser Processing Center, Vancouver, B.C., Canada, you requested a tariff classification ruling on imitation jewelry kits.

You have submitted four samples with your request. They are:

Victorian Keepsakes, style #331, Sunday Drive Victorian Keepsakes, style #334, Cherries and Roses Embellishings, Collection 1
Embellishings, Collection 2

Victorian Keepsakes, styles #331 and #334 are brooches made of hardboard material and cut into the shape of a car and a heart, respectively, with a lithographic print glued to the surface.

Style #331 is printed with a picture of four young girls in Victorian dress sitting in an open roadster which is decorated with flowers.

Style #334 is printed with a picture of red roses. A small cut-out of two angels holding a book of love songs is glued onto the top center of the brooch.

A bar-type metal clasp with a peel-off back accompanies each brooch. Each brooch and metal clasp are contained in a blister package.

Embellishings, Collection 1, contains a blister package of tiny gold colored metal beads, a textile flower, a gold colored metal flower, ribbon, gold braid cord, a string of tiny plastic imitation pearls and two glue-on glass rhinestones.

Embellishings, Collection 2, contains a blister package of tiny gold colored metal beads, a textile flower, a gold colored metal rabbit, a gold colored metal heart, ribbon, gold braid cord, a string of tiny plastic imitation pearls and two glue-on glass rhinestones.

The Embellishing kits are designed to be sold along with the Keepsake kits for personalized styling of the brooches. The Victorian Keepsakes packages refer to the Embellishment packets and the Embellishings packets refer to the Victorian Keepsake pins. The Embellishings kits (a total of four) are packaged separately in order to give the consumer a varied selection. We are assuming that the Victorian Keepsakes and the Embellishing Kits will be imported together.

Your samples are being returned as requested.

The applicable subheading for the Victorian Keepsakes, styles #331 and #334 and the Embellishings Collection 1 and 2, if imported together, will be 7117.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: Other: Other: valued over 20 cents per dozen pieces or parts. The rate of duty will be 11%.

Goods classifiable under subheading 7117.90.5000, HTS, which have originated in the territory of Canada, will be entitled to a 6.6% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The value of the metal heart, metal flower and metal rabbit, which are made in the U. S., will be exempt from duty under 9801.00.10, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.

You have indicated in your letter that the countries of origin of the various components contained in the Embellishings kits include Hong Kong, Austria, Taiwan, China and the U.S. In accordance with Section 304 of the Tariff Act of 1930, you will be required to list on the package the country of origin of each component.

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

Sincerely,

Jean F. Maguire
Area Director

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