The tariff classification of imitation pearl and rhinestone craft items from China.

NY J82064 March 19, 2003 CLA-2-39:RR:NC:SP:233 J82064 CATEGORY: Classification TARIFF NO.: 3926.90.3500; 3926.90.4000 Ms. Carol Krupskas Kamino International Transport, Inc. Airport Ind. Office Park, Bldg. B4A Valley Stream, NY 11581 RE: The tariff classification of imitation pearl and rhinestone craft items from China. Dear Ms. Krupskas: In your letter dated March 14, 2003, on behalf of Horizon Fabrics, you requested a tariff classification ruling. The submitted samples are as follows: Style MRP 10826-01 consists of five sprays of plastic imitation pearls and plastic beads on silver colored wire stems. Style MRP 10825-05 consists of three sprays of plastic imitation pearls and plastic rhinestones on gold colored wire stems. Style MRP 10827-01 consists of four sprays of plastic rhinestones on silver colored wire stems. The craft items are used primarily in bridal accessories but are not limited to that use. Your samples are being returned as requested. The items are composite goods, consisting of different materials or made up of different components. Each item shall be classified as if it consisted of the material or component which gives it its essential character. In Styles MRP 10826-01 and MRP 10825-05, the plastic imitation pearls impart the essential character. In Style MRP 10827-01, the plastic rhinestones impart the essential character. The applicable subheading for the plastic imitation pearl craft items, Styles MRP 10826-01 and MRP 10825-05, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set, articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% ad valorem. The applicable subheading for the plastic rhinestone craft item, Style MRP 10827-01, will be 3926.90.4000, HTS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Imitation gemstones.” The rate of duty will be 2.8% 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division