C81764 C8 Ruling Active

The tariff classification of plastic imitation jewelry and a plastic case from China.

Issued November 21, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880, 7117.90.5500, 7117.90.7500

Headings: 3926, 7117

Product description

The submitted sample, style #26508, consists of six plastic rings in assorted colors and shapes and six plastic bangle bracelets in assorted colors, stored inside of a handbag-type case. The case, which has a handle and is shaped like a house, is made of molded plastics.

CBP rationale

The applicable subheading for the plastic rings and bracelets, 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 case of molded plastics will be 3926.90.9880, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.

Full text

NY C81764 November 21, 1997 CLA-2-71:RR:NC:SP:233 C81764 CATEGORY: Classification TARIFF NO.: 7117.90.5500; 7117.90.7500; 3926.90.9880 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 plastic case from China. Dear Ms. Balice: In your letter dated November 10, 1997, you requested a tariff classification ruling. The submitted sample, style #26508, consists of six plastic rings in assorted colors and shapes and six plastic bangle bracelets in assorted colors, stored inside of a handbag-type case. The case, which has a handle and is shaped like a house, is made of molded plastics. The applicable subheading for the plastic rings and bracelets, 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 case of molded plastics will be 3926.90.9880, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other. The rate of duty will be 5.3% 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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