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NY 894553





February 23, 1994

CLA-2-71:S:N:N8:344 894553

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.5000; 7117.90.5000; 7326.90.9090; 7616.90.0080

Mr. James C. Allen
A. J. Arango, Inc.
501 East Jackson Street
Tampa, FL 33602

RE: The tariff classification of T-Shirt Knot Holders, Metal Jewelry, Metal Findings, Plastic Jewelry and Metal Conchos from Taiwan.

Dear Mr. Allen:

In your letter of December 13, 1993, resubmitted on February 1, 1994, on behalf of Cousin Corporation of America, you requested a tariff classification ruling on various items.

You have submitted the following samples:

Item #1 - Two plastic T-shirt knot holders Item #2 - Two metal findings and three jewelry articles Item #3 - A plastic jewelry article
Item #4 - Six metal conchos

Item #1 consists of a heart-shaped plastic T-shirt knot holder and a plastic round shaped scalloped T-shirt knot holder decorated with imitation gemstones. There was no reference number for these articles.

Item #2 consists of two aluminum metal findings, reference numbers 14610 and 14668 and three aluminum incomplete articles of imitation jewelry, reference numbers 14656, 14658 and 14652.

Item #3, reference number 11393, consists of a plastic faceted tear-drop pendant with a decorative gold tone cap with jump ring.

Item #4, reference number 10744, consists of six variously shaped steel conchos, reference numbers 14307-02, 14304-02, 14303-02, 1430002, 14313-02 and 14304-01.

In the future, please limit your request to five samples with five reference numbers only.

The applicable subheading for the plastic T-shirt knot holders and the plastic tear-drop shaped pendant will be 7117.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Valued over 20 cents per dozen pieces or parts. The rate of duty will be 11% ad valorem.

The applicable subheading for the aluminum metal findings will be 7616.90.0080, HTS, which provides for Other articles of aluminum: Other: Other: Other. The rate of duty will be 5.7% ad valorem.

The applicable subheading for the aluminum incomplete articles of jewelry will be 7117.19.5000, HTS, which providces for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other. The rate of duty will be 11% ad valorem.

The applicable subheading for the steel conchos will be 7326.90.9090, HTS, which provides for Other articles of iron or steel: Other: Other: Other. The rate of duty will be 5.7% 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
Area Director

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