The tariff classification of imitation gemstones from China.

N061802 June 11, 2009 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.4000 Pam Reeder Vice President, Imports 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 of five packages of imitation gemstone sticker kits. These gemstone stickers are for use as decoration and embellishment in scrapbooking and paper-crafting projects. Item number 309641 consists of 48 plastic imitation faceted gemstones in the colors of clear, pink, yellow, blue and purple. They range in size from approximately 3 millimeters to 6 millimeters in diameter. The flat back of each gemstone is self-adhesive. The self-adhesive gemstones are displayed on a plastic backing sheet and are packaged in a clear plastic bag for retail sale. Item number 863134 consists of five strips of red plastic faceted gemstones. The individual gemstones are approximately 3 millimeters in diameter. The gemstones are joined together in self-adhesive strips measuring 10.5 centimeters long. The self-adhesive gemstone strips are displayed on a plastic backing sheet and are packaged in a clear plastic bag for retail sale. Item number 206045 consists of two crosses and five letters spelling out the word “Faith” formed from clear plastic imitation faceted gemstones. The individual gemstones are approximately 3 millimeters in diameter. The gemstones are joined together in self-adhesive strips to form the outlines of two individual crosses and the individual letters “F”, “a”, “i”, “t” and “h”. The crosses are 4 centimeters high and the letters are 1.75 to 2.5 centimeters high. The self-adhesive gemstone strips are displayed on a plastic backing sheet and are packaged in a clear plastic bag for retail sale. Item number 206060 consists of eight letters spelling out the word “blessing” formed from clear plastic imitation gemstones. The individual gemstones are 3 millimeters in diameter. The individual gemstones are joined together in self-adhesive strips to form the individual letters “b”, “l”, “e”, “s”,”s”,”i’,”n” and “g”. The letters are 1.75 to 2.5 centimeters high. The self-adhesive gemstone strips are displayed on a plastic backing sheet and are packaged in a clear plastic bag for retail sale. Item number 207183 consists of three flower shapes in clear plastic imitation faceted gemstones. The individual gemstones are 3 millimeters in diameter. The gemstones are joined together in self-adhesive strips to form the outline of a five-petalled flower. The flower shapes are 4 centimeters in diameter. The self-adhesive gemstone flower shapes are displayed on a plastic backing sheet and are packaged in a clear plastic bag 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