C81453 C8 Ruling Active

The tariff classification of plastic imitation jewelry and a child's handbag from China.

Issued November 19, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.22.1500, 7117.90.5500, 7117.90.7500

Headings: 4202, 7117

Product description

The submitted sample, style #94015, consists of a necklace made of strung star-shaped plastic beads and six plastic rings in assorted shapes and colors, stored inside of a child's handbag constructed of clear plastic sheeting. The handbag is shaped like a star and has a plastic tubular handle. It is secured by means of a top plastic snap closure.

CBP rationale

The applicable subheading for the plastic necklace and rings, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other. the applicable subheading will be 7117.90.7500, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The applicable subheading for the child's handbag of clear plastic sheeting will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic sheeting.

Full text

NY C81453 November 19, 1997 CLA-2-71:RR:NC:SP:233 C81453 CATEGORY: Classification TARIFF NO.: 7117.90.5500; 7117.90.7500; 4202.22.1500 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL 60195-1930 RE: The tariff classification of plastic imitation jewelry and a child's handbag from China. Dear Ms. Balice: In your letter dated November 3, 1997, you requested a tariff classification ruling. The submitted sample, style #94015, consists of a necklace made of strung star-shaped plastic beads and six plastic rings in assorted shapes and colors, stored inside of a child's handbag constructed of clear plastic sheeting. The handbag is shaped like a star and has a plastic tubular handle. It is secured by means of a top plastic snap closure. The applicable subheading for the plastic necklace and rings, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), 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. If valued over 20 cents per dozen pieces or parts, the applicable subheading will be 7117.90.7500, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The rate of duty will be free. The applicable subheading for the child's handbag of clear plastic sheeting will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic sheeting. The rate of duty will be 18.8% ad valorem. 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 Lawrence Mushinske at 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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