The tariff classification of girls' jewelry from Taiwan.

NY 864189 June 25, 1991 CLA-2-:71:S:N:N3G:344 864189 CATEGORY: Classification TARIFF NO.: 7117.90.50 Ms. Linda Liu Gitano 29 West 56th Street New York, N. Y. 10019 RE: The tariff classification of girls' jewelry from Taiwan. Dear Ms. Liu: In your letter of June 4, 1991, you requested a tariff classification ruling on girls' jewelry. You have submitted two samples, a necklace and a bracelet. The necklace, which is valued at 25 cents each, is composed of plastic "A"s, "B"s and "C"s, alternated with plastic beads. There is a plastic heart at the center. The plastic shapes are strung on elastic. The bracelet, which is valued at 20 cents each, is composed of plastic unicorns, alternated with plastic beads and strung on elastic. The applicable subheading for the plastic necklace and bracelet will be 7117.90.50, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts. The rate of duty will be 11%. 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