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February 3, 1999

CLA-2-71:RR:NC:SP:233 D87402

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.3000

Ms. Lisa Chastain
Fritz Companies, Inc.
3930 W 29th St., Ste.#5
Wichita, KS 67217

RE: The tariff classification of buffalo horn crosses from the Philippines.

Dear Ms. Chastain:

In your letter dated December 31, 1998, on behalf of Decorator and Craft Corp., you requested a tariff classification ruling.

The submitted sample, item #46-5892, consists of one dozen crosses. Each cross is made of water buffalo horn, which is cut, shaped into a cross, and painted. A hole is cut into the top of the cross making it a pendant. The crosses are sold in packs of 12.

Your sample is being returned as requested.

The applicable subheading for the buffalo horn crosses will be 7117.19.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person. The rate of duty will be 3.9% ad valorem.

Articles which are classifiable under subheading 7117.19.3000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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