The tariff classification of unfinished lapel pins from Taiwan or China.

NY H80587 May 1, 2001 CLA-2-71:RR:NC:SP:233 H80587 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Mr. Barry E. Powell Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 707 Wilshire Blvd., Suite 4900 Los Angeles, CA 90017 RE: The tariff classification of unfinished lapel pins from Taiwan or China. Dear Mr. Powell: In your letter dated April 24, 2001, on behalf of Aminco International (USA) Inc., you requested a ruling on tariff classification. The merchandise under consideration is referred to as metal “flats” that are imported in either goldtone or silvertone in many shapes and sizes. All items are imported with posts (with sharp points) attached to the backside. The metal flats may be composed of copper, pewter, iron or zinc. You have submitted Exhibit A which contains five representative samples of the flats in the condition as imported. You indicate that, as imported the flats can be used as push pins for bulletin boards and that Aminco further manufactures the items into a variety of items with or without posts or clasps. Exhibit B contains examples of flats processed in the United States by screen-printing. Exhibit C contains examples of flats processed in the United States using photo stickers. Finished products include: collectible pins, push pins, key chains, money clips, magnets, zipper pulls, luggage tags, paperweights, coasters, bookmarks, etc. Sometimes the posts are snapped off and a magnet is attached and the flat is sold as a refrigerator, office file cabinet or locker decoration. You have requested classification of the metal flats under subheading 7319.30.5010, HTS, as other pushpins of iron or steel. In HQ 961974, it was determined that pushpins have a very definite head to provide the pin with its utility and which is intended to be grasped by the user. The heads of the metal flats are all flat, which would disqualify them as pushpins. In their imported condition, the metal flats have the essential character of lapel pins, lacking only the metal clutch back. Therefore, the metal flats are classifiable as unfinished lapel pins regardless of what other items they will be further processed into. Your samples are being returned as requested. The applicable subheading for the unfinished lapel pins will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division