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NY 872657



April 6, 1992

CLA-2-:71:S:N:N3G:344 872657

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.5000; 7326.20.0050

Mr. Ray Will
Delia Pewter
11 Military Road
St. John's, Newfoundland
Canada A1C 2C3

RE: The tariff classification of pewter jewelry and a key ring with a pewter pendant from Canada.

Dear Mr. Will:

In your undated letter, which was received in this office on March 24, 1992, you requested a tariff classification ruling on pewter jewelry and a key ring with a shark pendant made of pewter.

You have submitted a sample as well as descriptive literature.

You state in your letter that your products are made of 92% tin and 8% antimony, your neck chains of stainless steel and ear wires of surgical steel.

The submitted sample is a stainless steel neck chain with a dolphin pendant made of pewter. Your brochure states that your products include pendants, brooches, earrings, key rings and bracelets. A picture of a bracelet, a pair of earrings, a pendant with neck chain and a key ring are also shown. The jewelry and key ring pendant illustrate whales, dolphins, seals, puffins, fish, shells, polar bears, etc., all of pewter.

The applicable subheading for the pewter pendants with stainless steel neck chain, and the pewter bracelets, earrings and brooches will be 7117.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other. The rate of duty will be 11% ad valorem.

Goods classifiable under subheading 7117.19.5000, 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.

Assuming that the split ring key holder is made of steel, the applicable subheading for the key holder with a shark pendant made of pewter will be 7326.20.0050, HTS, which provides for other articles of iron or steel wire: other. The rate of duty will be 5.7% ad valorem.

Goods classifiable under subheading 7326.20.0050, HTS, which have originated in the territory of Canada, will be entitled to a 3.4% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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