E84786 E8 Ruling Active

The tariff classification of a lapel pin from Taiwan.

Issued July 20, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.19.9000

Headings: 7117

Product description

The submitted sample is a metal lapel pin. It is gold toned and circular in shape with a metal safety clasp attached to the back. The pin reads “1969 30 YEARS 1999" around the top edge. A metal bar, which extends horizontally over the lower sides of the pin, reads “air Jamaica.” At the center of the pin is the air Jamaica logo, which appears to be a bird in flight. The pin measures 3/4" in circumference, and 1 1/4" across the bar. You indicate that the pin will be used as a promotional button, to be worn by the company’s employees.

CBP rationale

The applicable subheading for the lapel pin 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: other.

Full text

NY E84786 July 20, 1999 CLA-2-71:RR:NC:SP:233 E84786 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Mr. Seth Kuker Kuker’s Kreations 9200 South Dadeland Boulevard, Suite 508 Miami, FL 33156 RE: The tariff classification of a lapel pin from Taiwan. Dear Mr. Kuker: In your letter dated July 12, 1999, you requested a tariff classification ruling. The submitted sample is a metal lapel pin. It is gold toned and circular in shape with a metal safety clasp attached to the back. The pin reads “1969 30 YEARS 1999" around the top edge. A metal bar, which extends horizontally over the lower sides of the pin, reads “air Jamaica.” At the center of the pin is the air Jamaica logo, which appears to be a bird in flight. The pin measures 3/4" in circumference, and 1 1/4" across the bar. You indicate that the pin will be used as a promotional button, to be worn by the company’s employees. The applicable subheading for the lapel pin 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: other. The rate of duty will be 11% ad valorem. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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