The tariff classification of Makalani nut jewelry from Namibia.

NY H88220 February 12, 2002 CLA-2-71:RR:NC:SP:233 H88220 CATEGORY: Classification TARIFF NO.: 7117.90.5500; 7117.90.9000 Mr. William R. Sparkes Spartec P.O. Box 127 Somers Point, NJ 08244-0127 RE: The tariff classification of Makalani nut jewelry from Namibia. Dear Mr. Sparkes: In your letter dated January 16, 2002, you requested a tariff classification ruling. The submitted photographs depict two carved Makalani nuts from the Makalani palm tree, each strung on a leather string. The items appear to be intended for use as jewelry. The applicable subheading for the Makalani nut jewelry, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other. The rate of duty will be 7.2% ad valorem. The applicable subheading for the Makalani nut jewelry, if valued over 20 cents per dozen pieces or parts, 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. Articles classifiable under subheadings 7117.90.5500 and 7117.90.9000, HTS, which are products of Namibia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP has expired September 30, 2001 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division