N249210 N2 Ruling Active

The tariff classification of an article of glass rhinestones from India

Issued January 30, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7018.90.5000

Headings: 7018

Product description

The subject merchandise, Style 342610, is a women’s headband composed of 100 percent cotton sheeting embellished with glass rhinestones. The glass rhinestones are held in place on the woven fabric by strands of braided jute and thread. There are two narrow elastic bands sewn to the ends of the article to keep it in place when it is worn.

CBP rationale

The applicable subheading for Style 342610, an article of glass rhinestones, will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…other: other.

Full text

N249210 January 30, 2014 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Ms. Linda Diamant Ann Taylor Inc. 7 Times Square, 11th floor New York, NY 10036 RE: The tariff classification of an article of glass rhinestones from India Dear Ms. Diamant: In your letter dated January 6, 2014 you requested a tariff classification ruling. The subject merchandise, Style 342610, is a women’s headband composed of 100 percent cotton sheeting embellished with glass rhinestones. The glass rhinestones are held in place on the woven fabric by strands of braided jute and thread. There are two narrow elastic bands sewn to the ends of the article to keep it in place when it is worn. The applicable subheading for Style 342610, an article of glass rhinestones, will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…other: other. The rate of duty will be 6.6 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 Jacob Bunin at (646) 733-3027. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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