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NY 872598

April 7, 1992

CLA-2-:71:S:N:N3G:344 872598


TARIFF NO.: 7117.90.5000; 3924.90.2000

Mr. Philip Freeman
Cain Customs Brokers, Inc.
421 Texano
P.O. Box 150
Hidalgo, TX 78557

RE: The tariff classification of polymer clay jewelry and picture frames from Mexico.

Dear Mr. Freeman:

In your letter of March 17, 1992, on behalf of Amigo Associates, Inc., you requested a tariff classification ruling on polymer clay jewelry and picture frames.

You have told us that the polymer clay is made of PVC, plasticizer fillers and paints of various colors. The clay, which is similar to modeling clay in consistency, contains decorative multi-colored designs. The clay is molded into shapes for the jewelry and around the face of the picture frames. You have submitted five samples with your request. They are:

1. A rectangular shaped brooch made of polymer clay with a bar type clasp glued to its back.

2. "Button" earrings made of polymer clay with base metal posts and clutch backs.

3. A necklace of three polymer clay balls strung on textile cord which is tied around the neck.

4. An oval shaped picture frame made of brass with two "feet". The polymer clay is molded over the entire face of the frame.

5. A small round picture frame made of brass. The polymer clay is molded over the entire face of the frame.

Your samples are being returned as requested.

The applicable subheading for the polymer clay jewelry will be 7117.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: Other: Other: valued over 20 cents per dozen pieces or parts. The rate of duty will be 11% ad valorem.

The applicable subheading for the polymer clay picture frames will be 3924.90.2000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: other: picture frames. The rate of duty will be 3.4% ad valorem.

Articles classifiable under subheadings 7117.90.5000 and 3924.90.2000, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized Systems of Preferences (GSP) upon compliance with all applicable regulations.

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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