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HQ 955614




March 24, 1994

CLA-2 CO:R:C:M 955614 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7018.10.20

Mr. David Kennedy
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana 59484

RE: "Good Vibes Crystal: Rainbow Maker"; HRL 952104; Additional U.S. Note 5, Chapter 70; imitation precious or semiprecious stones

Dear Mr. Kennedy:

This is in response to your letter dated December 6, 1993, to Customs in New York, on behalf of Jupiter Crystal Collectibles, concerning the tariff classification of "Good Vibes Crystal: Rainbow Maker" under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter, together with the samples submitted for our examination, was referred to this office for a response. Your request for the country of origin marking will be addressed in a separate response from the Value and Marking Branch of this Office.

FACTS:

The "Good Vibes Crystal: Rainbow Maker" (crystal products) are in the shape of various ornaments, i.e., ball, drop, and pendant. You describe the crystal products as being made from 32% full leaded Austrian crystal, which is cut and drilled in Austria. In Canada, nylon line is strung through the drilled hole and it is packaged for sale.

ISSUE:

What is the tariff classification of the "Good Vibes Crystal: Rainbow Maker" under the HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes...."

In Headquarters Ruling Letter (HRL) 952104 dated July 13, 1993, glass products with holes drilled into their tops and in the shapes of a drop, ball, star, heart, ring, etc., were classified under subheading 7018.10.20, HTSUS, which provides for:

Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewelry; glass microspheres not exceeding 1 mm in diameter...Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares...Imitation precious or semiprecious stones (except imitation beads thereof).

Classification of the glass products in HRL 952104 under subheading 7019.10.20, HTSUS, was based on Additional U.S. Note 5, Chapter 70, HTSUS, which 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 in a manner similar to natural gemstones, whether or not in imitation thereof, but does not include natural gemstones, synthetic gemstones, reconstructed gemstones or imitation pearls.

We are of the opinion that the crystal products meet the definition of "imitation precious or semiprecious stones" in Additional U.S. Note 5, Chapter 70, HTSUS. The crystal products are "glass made into shapes suitable for use in jewelry or for other ornamental purposes." Therefore, the crystal products are classified under subheading 7018.10.20, HTSUS, as imitation precious or semiprecious stones (except imitation beads thereof).

HOLDING:

The "Good Vibes Crystal: Rainbow Maker" products are classified under subheading 7018.10.20, HTSUS, as imitation precious or semiprecious stones, which is dutiable at the Column 1 rate of 2.8% ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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