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NY K80542

November 10, 2003

CLA-2-71:RR:NC:SP:233 K80542


TARIFF NO.: 7113.19.5000; 7117.90.9000

Ms. Lotta Loberg
Twindent AB
Skolgatan 26
SE-195 34 Märsta

RE: The tariff classification of Twinkles dental jewelry from Sweden.

Dear Ms. Loberg:

In your letter dated November 3, 2003, you requested a tariff classification ruling.

The submitted samples are Twinkles dental jewelry. Twinkles are tiny pieces of jewelry designed to be bonded to the tooth. The bonding procedure leaves the tooth intact and allows an easy removal. The bonding procedure is similar to bonding an orthodontic bracket and is done by a dental professional. The Twinkles are made of plain gold 24k, gold 22k with or without a stone, white gold 18k or crystals. You have submitted samples of a small heart, a star with diamond, a large droplet of white gold and a “diamond April.”

The applicable subheading for the Twinkles, if made of 24k, 22k or 18k gold, with or without stones, will be 7113.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metalOther.” The rate of duty will be 5.5% ad valorem.

The applicable subheading for the Twinkles, if made of crystals, will be 7117.90.9000, HTS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% 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 646-733-3036.


Robert B. Swierupski

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