The tariff classification of a bracelet from Uganda.

N135456 December 14, 2010 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.5500; 7117.90.9000 Pat Beals Teetot & Company, Inc. 2472 Rutland Place Thousand Oaks, CA 91362 RE: The tariff classification of a bracelet from Uganda. Dear Mr. Beals: In your letter dated November 19, 2010, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The merchandise at issue is described as beaded jewelry made from recycled paper. You provided a bracelet as a sample, and state that you will be importing the same style of jewelry in various lengths as bracelets, necklaces, and earrings. It is stated that the proceeds from sales will be used to fund micro-loans in Africa. The sample bracelet consists of fourteen painted blue, medium size paper beads, each separated from one another by two or more smaller beads. The beads are strung on a thin elastic cord, which is tied off to form a bracelet. The finished bracelet would be considered an article of imitation jewelry, in accordance with Legal Notes 9 and 11 of Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the beaded bracelet, made from recycled paper, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), 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 beaded bracelet, made from recycled paper, if valued over 20 cents per dozen pieces or parts, will be 7117.90.9000 Harmonized Tariff Schedule of the United States (HTSUS), 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. 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/. Articles classifiable under subheading 7117.90.5500 and 7117.90.9000, HTSUS, which are products of Uganda, are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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