869396 86 Ruling Active

The tariff classification of a girl's necklace from China.

Issued December 10, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.90.5000

Headings: 7117

Product description

The tariff classification of a girl's necklace from China.

CBP rationale

The applicable subheading for "The Little Mermaid Necklace will be 7117.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts.

Full text

NY 869396 December 10, 1991 CLA-2-:71:S:N:N3G:344 869396 CATEGORY: Classification TARIFF NO.: 7117.90.5000 Ms. Donna Powers Patrick Powers Customs Brokers, Inc. P.O. Box 30155 JFK Airport Station Jamaica, NY 11430 RE: The tariff classification of a girl's necklace from China. Dear Ms. Powers: In your letter of November 26, 1991, on behalf of Hope Industries, New York, N. Y., you requested a tariff classification ruling on a girl's necklace. The submitted sample, Item # 11701, "The Little Mermaid Necklace" consists of strung imitation pearl beads with an attached plastic pendant in the form of a mermaid. The necklace with pendant is valued at 46 cents each and will be put up for retail sale on a card in a blister package. Your sample is being returned per your request. The applicable subheading for "The Little Mermaid Necklace will be 7117.90.5000, 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% ad valorem. Because the necklace with pendant is valued over 5 cents per piece, the provision for temporary suspension of duty under heading 9902.71.13 is inapplicable. 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

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