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NY 867615

October 24, 1991

CLA-2-39:S:N:N3G:221 867615


TARIFF NO.: 3926.90.4000; 3926.90.9090

Ms. Beverly Prim
Expediters International of Washington, Inc. P.O. Box 75174
Greater Cincinnati Airport
Cincinnati, Ohio 45275

RE: The tariff classification of gem stickers and imitation gemstones from Taiwan.

Dear Ms. Prim:

In your letter dated October 3, 1991, on behalf of Libby Lee Toys, you requested a tariff classification ruling.

Samples were provided with your ruling request. The gem stickers, or stick stones as they are also known, are composed of a foamed plastic covered with a colored plastic skin. The stickers are self-adhesive and they will be imported in various shapes, such as crescents, circles and ovals. The sample stickers are packaged sixteen to a retail package. The faceted imitation gemstone is composed of plastics. It is not self- adhesive and it will not be packaged with other gemstones.

The applicable subheading for the gem stickers will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the faceted imitation gemstone will be 3926.90.4000, HTS, which provides for other articles of plastics...imitation gemstones. The rate of duty will be 2.8 percent ad valorem.

In your letter you asked whether the size of the gemstones or the method in which they are packaged will have any bearing on the classification. Although the imitation gemstone is considerably larger than
the gem stickers, the size is not a factor in distinguishing the two for tariff purposes. Nor is the packaging a factor. The imitation gemstone is precisely that, an imitation gemstone, and it is classified as such. The gem stickers are stickers, not imitation gemstones. Therefore, they are not classified in the provision for imitation gemstones.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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