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NY 804281



November 21, 1994

CLA-2-39:S:N:N8:344 804281

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.4000

Mr. Al Ross
Marilyn's Boutique, Inc.
17300 Corkill Road #101
Desert Hot Springs, California 92241

RE: The tariff classification of a plastic imitation gemstone from Germany.

Dear Mr. Ross:

In your letter dated November 3, 1994, you requested a tariff classification ruling.

The submitted sample, item #24881, is a plastic heart-shaped imitation quartz gemstone. A small imitation diamond is set in the heart. The sample you submitted is equipped with a bail, however, you have indicated in your letter that the plastic heart will not be imported with the bail.

The applicable subheading for the plastic imitation gemstone heart will be 3926.90.4000, Harmonized Tariff Schedule of United States (HTS), 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.

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.

Sincerely,

Jean F. Maguire

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