The tariff classification of a Craftime "Time Capsules Jewelry Designer Kit" from China.

NY 854055 July 30, 1990 CLA-2-71:S:N:N3G:344 854055 CATEGORY: Classification TARIFF NO.: 7117.90.50 Mr. Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt Sixty-seven Broad Street New York, N.Y. 10004 RE: The tariff classification of a Craftime "Time Capsules Jewelry Designer Kit" from China. Dear Mr. Kamnitz: In your letter dated June 29, 1990, on behalf of Playtime Products, Inc., you requested a tariff classification ruling. The submitted sample is a Craftime "Time Capsules Jewelry Designer Kit", item number 9107, containing 124 parts or pieces, including a 60" length of vinyl tubing, 110 multi-colored faceted plastic beads, four pieces of colored paper, a 120" length of nylon cord, a 12" length of elastic cord, four clip-on earring backs, two metal spring clasps, and two metal jump rings for assembly into necklaces, bracelets and earrings. The kit is intended for children (ages 6 and up). The value of the kit is $2.40 each. Your sample is being returned per your request. The 124 parts in the kit constitute an unassembled imitation jewelry article within the scope of HTS subheading 7117.90.50, noting General Rule of Interpretation 2(a), Harmonized Tariff Schedule of the United States (HTS), which states: "Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled." (Emphasis added). The applicable subheading for the Time Capsules Jewelry Designer Kit, item number 9107, will be 7117.90.50, HTS, which provides for imitation jewelry: other: valued over 20 cents per dozen pieces or parts. The rate of duty will be 11% ad valorem.  This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport