The tariff classification of "Charms 'N Chains 'N Rings 'NThings" toy jewelry kits from Hong Kong.

NY 857144 October 30, 1990 CLA-2-:71:S:N:N3G:344 857144 CATEGORY: Classification TARIFF NO.: 7117.90.4000; 9902.71.1300 Mr. Andrew Glanz Natural Science Industries, Ltd. 50-01 Rockaway Beach Boulevard Far Rockaway, N. Y. 11691 RE: The tariff classification of "Charms 'N Chains 'N Rings 'N Things" toy jewelry kits from Hong Kong. Dear Mr. Glanz: In your letter of October 10, 1990, you requested a tariff classification ruling on three toy jewelry kits. You have submitted three samples of your "Charms 'N Chains 'N Rings 'N Things" toy jewelry kits. Item 392 contains 250 pieces or parts including 45 "S" hooks, 120 variously shaped beads, 55 single snaps, 3 pieces of PVC tubing string, 6 plastic bangle bracelets, 2 comic whistles, l headband, l pair of earrings, 5 hair clips, 2 rings, l necklace, 2 chain bracelets, 5 vinyl bangle bracelets and one 3' piece of glo-lace. The value of the kit is $2.72 each. Item 392-Sears is identical to Item 392 except that Item 392-Sears contains an additional 30 pieces or parts for a total of 280, which include 2 pairs of earrings, 2 rings, 22 polished stones, l container of white glue, l necklace, l bell cap and l jump ring. The value of the kit is $3.15 each. Item 393/MO, which is enclosed in a mail order carton, is also identical to Item 392 except that Item 393/MO contains an additional 33 pieces or parts for a total of 283, which include 2 pairs of earrings, 2 rings, 23 polished stones, l container of white glue, l necklace, l bell cap and l jump ring. The value of the kit is $3.32 each. All of the kits are contained in a plastic carry case and are designed for children ages 5 and up. The parts in each kit constitute an unassembled imitation jewelry article within the scope of HTS subheading 7117.90.40, 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 Items 392, 392-Sears and 393/MO will be 9902.71.13, HTS, which provides for jewelry provided for in subheading 7117.19.10, 7117.19.50 or 7117.90.40 (except parts) valued not over 5 cents per piece. The rate of duty will be free. 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