The tariff classification of cigar bands from Austria

N037452 September 25, 2008 CLA-2-71:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7114.19.0000 Ms. Johanna Fritsche Ysenberg E.U. Tschapina 10 Burserberg, Austria 6707 RE: The tariff classification of cigar bands from Austria Dear Ms. Fritsche: In your letter dated September 4, 2008, you requested a tariff classification ruling. The merchandise under consideration is several styles of cigar bands. Each cigar band consists of a decorative, 14 carat gold emblem embellished with diamonds or other gem stones on a leather strap that closes with a magnetic clasp. Each comes in a fitted calfskin case and also in a hinged wood box. The cigar band’s only purpose is to ornament the cigar while unlit; it is removed from the cigar when smoked. Models number 3 and 4 may be imported with or without engravings. The applicable subheading for the cigar bands with gold emblems decorated with diamonds or gems will be 7114.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of goldsmiths’ wares and parts thereof…of precious metal whether or not plated or clad with precious metal, of other precious metal whether or not plated or clad with precious metal. The rate of duty will be 7.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division