The tariff classification of a boulder opal bolo slide from Australia.

NY 893674 January 27, 1994 CLA-2-71:S:N:N8:344 893674 CATEGORY: Classification TARIFF NO.: 7113.11.20; 7113.11.50; 7116.20.1000 Mr. Robert J. Kilgannon Yelsted PTY Ltd. 6 Paris Place Miranda 2228 Sydney, Australia RE: The tariff classification of a boulder opal bolo slide from Australia. Dear Mr. Kilgannon: In your letter of November 17, 1993, which was received in this office on January 5, 1994, you requested a tariff classification ruling on a bolo slide for use with a necktie. The submitted sample is a bolo slide for a necktie made of boulder opal and encased in silver. You state in your letter that the boulder opal slide could also be encased in electroplated gold, however, you have not indicated if the gold electroplating would be over silver or a base metal. You also have not provided us with a value for this article. The applicable subheading for the boulder opal bolo slide encased in silver, if valued not over $18 per dozen pieces or parts, will be 7113.11.20, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of jewelry...Of silver, whether or not plated or clad with precious metal. The rate of duty will be 27.5% ad valorem. If the boulder opal bolo slide encased in silver is valued over $18 per dozen pieces or parts, the applicable subheading will be 7113.11.50, HTS, which provides for Articles of jewelry...Of silver, whether or not plated or clad with precious metal: Other. The rate of duty will be 6.5% ad valorem. - 2 - If the boulder opal bolo slide will be electroplated with gold over silver the applicable subheading will also be either 7113.ll.20 or 7113.11.50, based on its value. If the boulder opal bolo slide will be electroplated with gold over a base metal, the applicable subheading will be 7116.20.1000, HTS, which provides for Articles of...semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry. The rate of duty will be 6.5% ad valorem. Your sample is being returned as requested. 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 Area Director New York Seaport