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NY 813511




September 1, 1995

CLA-2-71:S:N:N6:344 813511

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.9000; 7117.90.7500; 3924.90.2000; 6307.90.9989; 6702.90.6500; 9505.10.2500

Mr. J. Epstein
W.N. Epstein & Co., Inc.
P.O. Box 45187
St. Louis, MO 63145

RE: The tariff classification of imitation jewelry, a Christmas ornament/gift box, a plastic picture frame, a cotton sachet and an artificial flower in a flower pot from Thailand and China.

Dear Mr. Epstein:

In your letter dated August 9, 1995, on behalf of Roman Company, St. Louis, MO, you requested a tariff classification ruling.

You have submitted samples of those articles for which a binding ruling has been requested. They are as follows:

1. Base metal gold-tone heart-shaped earrings with pave design consisting of imitation diamonds made of glass. The earrings are designed for use with pierced ears. Country of origin Thailand.

2. A plastic gold metallic round Christmas ornament with string for hanging. The Christmas ornament also serves as a presentation box for the pave earrings described above. The earrings will be imported in the ornament/gift box. Country of origin China.

3. Base metal gold-tone heart shaped earrings inset with plastic imitation pearls. The earrings are designed for use with pierced ears. Country of origin Thailand.

4. A heart-shaped cotton sachet with ribbon for hanging. The earrings described in No. 3 will be attached to the sachet when imported. Country of origin China.

5. A 3" x 3" plastic picture frame with easel for standing on a flat surface. The round picture frame resembles a Christmas wreath. The bottom portion resembles brick.

6. Plastic earrings in the form of the poinsettia flower with holly leaves. The earrings are designed for use with pierced ears. The earrings and the plastic picture frame described in No. 5 will be imported together in a gift box.

. 7. A base metal gold-tone brooch in the shape of a swan and covered with imitation diamonds made of glass with a bar-type clasp.

8. Imitation flowers made of paper in a terra cotta flower pot. The brooch described in Item No. 7 is attached to the flowers and will be imported together.

Your samples are being returned as requested.

The applicable subheading for the base metal heart-shaped earrings with pave setting, the base metal heart-shaped earrings with imitation pearls and the base metal brooch with imitation diamonds will be 7117.19.9000, 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.

Articles classifiable under subheading 7117.19.9000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP has expired July 31, 1995 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively.

The applicable subheading for the plastic poinsettia earrings will be 7117.90.7500, HTS, which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics. The rate of duty will be Free.

The applicable subheading for the plastic Christmas ornament/gift box will be 9505.10.2500, HTS, which provides for Christmas ornaments: Other: Other. The rate of duty will be Free.

The applicable subheading for the cotton sachet will be 6307.90.9989, HTS, which provides for Other made articles. The rate of duty will be 7% ad valorem.

The applicable subheading for the plastic picture frame will be 3924.90.2000, HTS, which provides for Other household articles...of plastics: Picture frames. The rate of duty will be 3.4% ad valorem.

The applicable subheading for the artificial flowers and flower pot will be 6702.90.6500, HTS, which provides for Artificial flowers...of other materials: Other: Other. The rate of duty will be 17% 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,


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