The tariff classification of imitation gemstones from China.

N273921 April 19, 2016 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.4000 Teresa L. Petz International Department Assistant Manager Hobby Lobby Stores, Inc. 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of imitation gemstones from China. Dear Ms. Petz: In your letter dated March 10, 2016, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item number 396580 is “the Paper Studio® Gemstones Clear Variety, Pave, 10/14mm, Self-Adhesive, 16 pc.” The item is an assortment of sparkling and faceted imitation gemstones designed to resemble diamonds, placed on adhesive backings. The item is constructed of 99% synthetic resin (acrylic) and 1% rubber. There are eight teardrop shaped imitation diamonds and eight square shaped imitation diamonds. This item is blister packed ready for retail sale. Item number 405480 is “the Paper Studio® Gemstones Clear/Red/Pink Heart, 16mm, Self-Adhesive, 9 pc.” The item is an assortment of heart-shaped imitation gemstones, placed on adhesive backings. The item is constructed of 99% acrylic and 1% rubber. There are three clear heart-shaped imitation gemstones, three pink heart-shaped imitation gemstones and three red heart-shaped imitation gemstones. This item is blister packed ready for retail sale. Item number 499004 is “the Paper Studio® Gemstones Leopard, Round, Self-Adhesive, 22 pc.” The item is an assortment of round (cabochon-like) imitation gemstones, placed on adhesive backings. The item is constructed of 92% acrylic, 2% foil and 1% rubber (we note that the percentages do not equal 100%, nevertheless the percentage of plastic predominates the imitation gemstones). The imitation gemstones are decorated in “buff with black spots arranged in rosettes” to give them a leopard-skin appearance. This item is blister packed ready for retail sale. Item number 954883 is “the Paper Studio® Gemstones Clear, Pronged, Self-Adhesive, 25 pc.” The item is an assortment of casted, faceted imitation gemstones designed to resemble diamonds, placed on adhesive backings. The imitation gemstones come in a variety of different shapes. The castings are of brass and are not largely visible. The item is constructed of 49% acrylic, 50% brass and 1% rubber. This item is blister packed ready for retail sale. The applicable subheading for item numbers 396580, 405480, 499004 and 954883 will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Neil H. Levy at [email protected]. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division