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NY 800298




July 26, 1994

CLA-2-71:S:N:N8:344 800298

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.5000

Ms. Elizabeth Mince
Atlanta Customs Brokers
5099 Southridge Parkway
Suite 116
Atlanta, GA 30349

RE: The tariff classification of a metal lapel pin from Taiwan.

Dear Ms. Mince:

In your letter dated July 8, 1994, on behalf of Marvin Reese Companies, Inc., you requested a tariff classification ruling.

The submitted sample is a metal lapel pin measuring 1" x 1". The front of the pin shows the words "Georgia" and "Absolutely Peach," along with a depiction of two peaches. The pin is equipped at the back with a stud and clutch for affixing to a lapel.

The applicable subheading for the metal lapel pin 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: Other. The rate of duty will be 11% 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

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