E86740 E8 Ruling Active

The tariff classification of lapel pins from China.

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

Tariff classification

HTS codes: 7117.19.9000, 7117.19.3000

Headings: 7117

Product description

The submitted literature depicts the following items to be imported: 1. Item #AS560 is a gold plate/enamel lapel pin measuring 9/16” in height depicting a young girl with the words “God Bless Mom.” 2. Item #18557 is a gold plate/enamel lapel pin measuring 7/8” in height depicting the words “Smile – God Loves You.” 3. Item #AS564 is a gold plate/enamel lapel pin measuring 7/8” in height depicting a teddy bear holding balloons with the words “Jesus Loves Me.” 4. Item #14542 is a heart shaped gold plate enamel lapel pin measuring ¾” in height with the words “JESUS YOU.” 5. Item #10285 is a gold plate/enamel lapel pin measuring 5/8” in width, formed in the shape of the words “Child of God.”

CBP rationale

balloons with the words “Jesus Loves Me.” 4. Item #14542 is a heart shaped gold plate enamel lapel pin measuring ¾” in height with the words “JESUS YOU.” 5. Item #10285 is a gold plate/enamel lapel pin measuring 5/8” in width, formed in the shape of the words “Child of God.” The applicable subheading for the lapel pins, Item #14542 “JESUS YOU” and Item #10285 “Child of God” will be 7117.19.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: 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. The applicable subheading for Item #AS560 “God Bless Mom,” Item #18557 “Smile – God Loves You” and Item #AS564 “Jesus Loves Me” will be 7117.19.9000, 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.

Full text

NY E86740 September 20, 1999 CLA-2-71:RR:NC:SP:233 E86740 CATEGORY: Classification TARIFF NO.: 7117.19.3000; 7117.19.9000 Ms. Karen Quintana New Wave Transport USA Inc. 2417 E. Carson Street #200 Long Beach, CA 90810 RE: The tariff classification of lapel pins from China. Dear Ms. Quintana: In your letter dated August 23, 1999, on behalf of Autom Co., you requested a tariff classification ruling. The submitted literature depicts the following items to be imported: 1. Item #AS560 is a gold plate/enamel lapel pin measuring 9/16” in height depicting a young girl with the words “God Bless Mom.” 2. Item #18557 is a gold plate/enamel lapel pin measuring 7/8” in height depicting the words “Smile – God Loves You.” 3. Item #AS564 is a gold plate/enamel lapel pin measuring 7/8” in height depicting a teddy bear holding balloons with the words “Jesus Loves Me.” 4. Item #14542 is a heart shaped gold plate enamel lapel pin measuring ¾” in height with the words “JESUS YOU.” 5. Item #10285 is a gold plate/enamel lapel pin measuring 5/8” in width, formed in the shape of the words “Child of God.” The applicable subheading for the lapel pins, Item #14542 “JESUS YOU” and Item #10285 “Child of God” will be 7117.19.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: 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. The applicable subheading for Item #AS560 “God Bless Mom,” Item #18557 “Smile – God Loves You” and Item #AS564 “Jesus Loves Me” will be 7117.19.9000, 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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