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NY C81596

December 8, 1997

CLA-2-71:RR:NC:SP:233 C81596


TARIFF NO.: 9813.00.20; 7113.11.5000

Mr. Victor Sagalchik
Image Designs
4544 Dufferin Street, Units 16-17
Downsview, Ontario, M3H 5X2, Canada

RE: The tariff classification of jewelry samples from Canada.

Dear Mr. Sagalchik:

In your undated letter, you requested a tariff classification ruling.

In your letter you indicate that Image Designs manufactures production ready models (prototypes) for the jewelry industry. Image Designs' designers and modelmakers frequently travel into the United States with sample merchandise which is carried through Pearson International Airport and other local border areas between Ontario and the United States. You also indicate that you carry over 600 samples in your line at any one time. These samples are made of sterling silver and assembled to show their finished state. This is done by joining the pieces together and gold and rhodium plating them to give the appearance of the finished product. These samples are used by a sales representative to show to manufacturers and obtain orders. You state that the samples are only used to show your work and are not sold at any time, and that all samples are brought back to Toronto where the line is then taken by another salesperson for their trip to the United States. You have enclosed four sample pieces (rings) from your line which represent the sample merchandise which you take into the United States.

The applicable subheading for the jewelry samples will be 9813.00.20, Harmonized Tariff Schedule of the United States (HTS), which provides for Samples solely for use in taking orders for merchandise. The rate of duty will be "Free, under bond, as prescribed in U.S. note 1 to this subchapter." U.S. Note to Subchapter XIII (including 9813, HTS) provides that:

1. (a) The articles described in the provisions of this subchapter, when not imported for sale or for sale on approval, may be admitted into the United States without the payment of duty, under bond for their exportation within 1 year from the date of importation. . .

Goods admitted temporarily free of duty under bond (TIB) require a formal HTS classification. This is necessary since the bond amount is determined by the duty rate which applies to a particular HTS subheading and the value of the merchandise. Presidential Proclamation 5923 of December 14,1988, however, removed the bond requirement as it applies to Canadian goods. Customs, nonetheless, still requires a formal classification for statistical purposes. The applicable subheading for silver jewelry will be 7113.11.50. The general rate of duty will be 5.6% ad valorem.

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 Lawrence Mushinske at 212-466-5739.


Robert B. Swierupski

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