United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 802873 - NY 803195 > NY 803175

Previous Ruling Next Ruling
NY 803175




October 27, 1994

CLA-2-83:S:N:N3:113 803175 JTS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.3500; 7117.19.5000; 8306.29.0000; 8308.90.6000

Ms. Gail Hagans
Atlanta Customs Brokers
5099 Southridge Parkway, Suite 116
Atlanta, GA 30349

RE: The tariff classification of floral accessories from Germany

Dear Ms. Hagans:

In your letter dated October 11, 1994, on behalf of Artfleur America, Ltd., you requested a tariff classification ruling.

The merchandise consists of ornamental base metal and plastic accessories used to decorate floral arrangements. Fass Murano (item no. 3738), Kugel Murano (item no. 3739), Wurfel Murano (item no. 3740), and Fass Etrusca (item no. 3741) are square, round, or oval, plastic colored beads. Ribbons in a floral arrangement will be passed through the beads.

Brosche Barock (item no. 3726) and Brosche Boheme (item no. 3727) are brooches of base metal with imitation pearl or stone trim. The backs of the brooches are equipped with a bar-type metal clasp.

The Camee series includes Camee Claudette (item no. 3721), Rosalie (item no. 3732), Velours (item no. 3733), Onyx (item no. 3734), Victoria (item no. 3736), and Sophie (item no. 3770). They are oval, plastic, solid-colored or cameo-like stones framed with base metal trim and attached to two five-inch base metal wire stems. A flexible clasp mounted on the back of the stone is used to fasten it to ribbon. Based on the sample and information provided, we assume that the metal components of these items are not plated with precious metal.

Bandring Gross (item no. 3720), Bandring Klein (item no. 3721), and Perlin Bandring (item no. 3722) are round or oval base metal buckles. Ribbons in a floral arrangement will be passed through the buckles.
The applicable subheading for the beads will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics..., beads..., other. The rate of duty will be 6.6 percent ad valorem.

The applicable subheading for the 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, other. The rate of duty will be 11 percent ad valorem.

The applicable subheading for the stones with stems will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the buckles will be 8308.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for buckles and buckle clasps, and parts thereof, of base metal. The rate of duty will be 5.7 percent ad valorem.

We were only able to provide classification advice on the merchandise that we could identify by both photograph and item number. If you resubmit a ruling request for articles that we have not addressed, please include labelled samples or photographs that indicate the name and number of each item. For the Camee-series stones without metal stems, we need to know what type of fastener is on the back. And lastly, for any articles composed of two or more materials, please supply a component breakdown by weight and value of each material.

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

Previous Ruling Next Ruling

See also: