The tariff classification of imitation gemstones from China.

N061801 June 11, 2009 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.4000 Pam Reeder Evans and Wood & Company 612 East Dallas Road Suite 200 Grapevine, TX 76051 RE: The tariff classification of imitation gemstones from China. Dear Ms. Reeder: In your letter dated May 15, 2009, on behalf of Hobby Lobby Stores, Inc., you requested a tariff classification ruling. The samples you submitted will be returned, as you requested. Samples have been submitted for three packages of imitation gemstones. These gemstone stickers are for use as decoration and embellishment in scrapbooking and paper-crafting projects. Item number 614479 is described as “Monochromatic purple stones.” This item consist of an assortment of thirty plastic imitation faceted and cabochon gemstones in purple. They range in size from approximately 7 millimeters in diameter to rectangular 12 x 20 millimeters. The flat back of each gemstone is self-adhesive. The self-adhesive gemstones are on a plastic backing sheet and are packaged in a plastic bag for retail sale. Item number 485151 is described as “Heart Icons Pink/Red” and consists of four strips of clear plastic imitation faceted gemstones and two heart-shaped stickers composed of concentric strips of plastic imitation faceted gemstones in red, clear, hot pink, purple and pastel pink. The individual gemstones in the red and white strips are approximately 3 millimeters in diameter and they are joined together in self-adhesive strips of five gemstones. The individual gemstones in the heart-shaped stickers are approximately 1.5 millimeters in diameter and are joined together in self-adhesive stickers approximately 22 centimeters across at the widest point. The self-adhesive gemstone strips are on plastic backing sheet inside a paper card and are packaged in a clear plastic shell for retail sale. Item number 458976 is described as “Clear/Red Hearts.” This item consists of approximately sixty red and clear imitation cabochon gemstones in round and heart shapes. They range in size from approximately 3 millimeters in diameter to 12 millimeters at the widest point. The flat backs of the gemstones are self-adhesive. The gemstone stickers are on a plastic backing sheet inside a paper card, and are packaged in a clear plastic shell for retail sale. The applicable subheading for the imitation gemstones will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: 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