The tariff classification of an article of glass stones, an article of plastic faceted discs and an article of aluminum studs from China and/or Korea

N038004 October 8, 2008 CLA-2-70:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 7018.90.5000, 3926.40.0000, 7616.99.5090 Mr. Derek Sakaguchi Micom CBH, Inc. 718 S Isis Avenue Unit B Inglewood, CA 90301 RE: The tariff classification of an article of glass stones, an article of plastic faceted discs and an article of aluminum studs from China and/or Korea Dear Mr. Sakaguchi: In your letter dated September 10, 2008, you requested a tariff classification ruling. Photographs were submitted with your ruling request. The merchandise under consideration consists of three types of hot fix (iron-on heat transfer) designs that will be used on garments. These hot fix designs are composed of glass stones, plastic faceted discs, or aluminum studs, all of which are set on a white plastic bottom layer covered with an adhesive clear plastic top layer. You indicate that the heating process activates the adhesive which permanently attaches the designs to a garment. The applicable subheading for the hot fix design composed of glass stones will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof…other: other. The rate of duty will be 6.6 percent ad valorem. The applicable subheading for the hot fix design composed of plastic faceted discs will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. In your letter you suggest that the hot fix design composed of aluminum studs should be classified under subheading 8308.90.3000, HTSUS. This provision provides for…beads and spangles of base metal. Since you are importing an article of aluminum studs, this provision is not applicable. The applicable subheading for the hot fix design composed of aluminum studs will be 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other, other, other, other. The rate of duty will be 2.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Jacob Bunin at (646) 733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division