The tariff classification of plastic gemstones from China.

N058215 May 11, 2009 CLA-2-39:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.4000 David Klaus Senior Marketing Manager Graham & Brown, Inc. 3 Corporate Drive Cranbury, NJ 08512 RE: The tariff classification of plastic gemstones from China. Dear Mr. Klaus: In your letter dated April 20, 2009, you requested a tariff classification ruling. At issue are imitation plastic gemstones. It is stated that the gemstones are used to decorate surfaces such as walls, furniture, and craft projects. The applicable subheading for the imitation plastic gemstones, will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…imitation gemstones.” The rate of duty will be 2.8% 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division