CBP Ruling C83011 — The tariff classification of child's rings and stick on earrings from Taiwan.

Tariff classification

Headings: 7117

Product description

The submitted sample, style #70480-9, consists of seven adjustable rings and seven pairs of stick on earrings. The rings are made of plastic and are decorated with various shapes depicting different animals. The stick on earrings are made of 100% epoxy, including 70% resin and 30% hardener. The earrings are matched to the different rings. The rings and earrings are all attached to a header card. The plastic rings and stick on earrings are considered a set which is classified under General Rules of Interpretation (GRI) 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the plastic rings come last

CBP rationale

The applicable subheading for the plastic rings and stick on earrings, 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.

Full text

NY C83011 January 6, 1998 CLA-2-71:RR:NC:SP:233 C83011 CATEGORY: Classification TARIFF NO.: 7117.90.5500; 7117.90.7500 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL 60195-1930 RE: The tariff classification of child's rings and stick on earrings from Taiwan. Dear Ms. Balice: In your letter dated December 22, 1997, you requested a tariff classification ruling. The submitted sample, style #70480-9, consists of seven adjustable rings and seven pairs of stick on earrings. The rings are made of plastic and are decorated with various shapes depicting different animals. The stick on earrings are made of 100% epoxy, including 70% resin and 30% hardener. The earrings are matched to the different rings. The rings and earrings are all attached to a header card. The plastic rings and stick on earrings are considered a set which is classified under General Rules of Interpretation (GRI) 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the plastic rings come last The applicable subheading for the plastic rings and stick on earrings, 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. 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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