863074 86 Ruling Active

The tariff classification of mink brooches and accessoriesof mink fur from Korea.

Issued May 16, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4303.10.0030, 7117.90.50

Headings: 4303, 7117

Product description

You have submitted eight samples with your request. They are: two brooches made of mink fur having glued on metal backs with a bar pin; three black plastic female "hands" with an inset rhinestone at the "thumb" and mink fur trim at the "wrist"; mink fur shaped to resemble the face of a mink, using two black plastic beads for the eyes; and two dressed mink tails. The brooches will be pinned onto hats, while the tails, hands and mink's face will be used to decorate and accessorize ladies' dresses.

CBP rationale

The applicable subheading for the brooches made of mink fur will be 7117.90.50, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts. The applicable subheading for the plastic female hands trimmed with mink fur, the mink face and the dressed mink tails will be 4303.10.0030, HTS, which provides for articles of apparel and clothing accessories: of mink.

Full text

NY 863074 May 16, 1991 CLA-2-:71:S:N:N3G:344 863074 CATEGORY: Classification TARIFF NO.: 7117.90.50; 4303.10.0030 Mr. Robert Rico Amex Trans-World, Inc. 16150 Green Tree Drive Houston, TX 77032 RE: The tariff classification of mink brooches and accessories of mink fur from Korea. Dear Mr. Rico: In your letter of May 3, 1991, on behalf of Stoney Leather, of Houston, Texas, you requested a tariff classification ruling on brooches and accessories of mink fur. You have submitted eight samples with your request. They are: two brooches made of mink fur having glued on metal backs with a bar pin; three black plastic female "hands" with an inset rhinestone at the "thumb" and mink fur trim at the "wrist"; mink fur shaped to resemble the face of a mink, using two black plastic beads for the eyes; and two dressed mink tails. The brooches will be pinned onto hats, while the tails, hands and mink's face will be used to decorate and accessorize ladies' dresses. The applicable subheading for the brooches made of mink fur will be 7117.90.50, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts. The rate of duty will be 11% ad valorem. The applicable subheading for the plastic female hands trimmed with mink fur, the mink face and the dressed mink tails will be 4303.10.0030, HTS, which provides for articles of apparel and clothing accessories: of mink. The rate of duty will be 5.8% 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 New York Seaport

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