E87059 E8 Ruling Active

The tariff classification of imitation jewelry and a tiara from China.

Issued September 14, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.90.5500, 9615.11.5000, 7117.90.7500

Headings: 9615, 7117

Product description

The submitted samples are as follows: 1. Vendor Stock #88082, referred to as “Diamond Treasures 10 Piece Fantasy Jewelry Set,” is comprised of a plastic tiara, a plastic bracelet, 2 pairs of plastic earrings, 3 plastic rings, and a plastic necklace, all set with imitation gemstones. The items are packaged in a cardboard box with a clear plastic window in the front. 2. Vendor Stock #88071, referred to as “Diamond Treasures 6 Piece Fantasy Jewelry Set,” is comprised of a plastic necklace, one pair of plastic earrings, and 3 plastic rings, all set with imitation gemstones. The items are packaged in a cardboard box with a clear plastic window in the front. Your samples are being returned as requested.

CBP rationale

The applicable subheading for the plastic jewelry items (bracelets, earrings, rings, and necklaces) in both of the above stock numbers, 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 plastic. The applicable subheading for the plastic tiara in Stock #88082 will be 9615.11.5000, HTS, which provides for combs, hair-slides and the like…of hard rubber or plastics: other: other.

Full text

NY E87059 September 14, 1999 CLA-2-71:RR:NC:SP:233 E87059 CATEGORY: Classification TARIFF NO.: 7117.90.5500; 7117.90.7500; 9615.11.5000 Ms. Machelle Blair Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of imitation jewelry and a tiara from China. Dear Ms. Blair: In your letter dated August 31, 1999, you requested a tariff classification ruling. The submitted samples are as follows: 1. Vendor Stock #88082, referred to as “Diamond Treasures 10 Piece Fantasy Jewelry Set,” is comprised of a plastic tiara, a plastic bracelet, 2 pairs of plastic earrings, 3 plastic rings, and a plastic necklace, all set with imitation gemstones. The items are packaged in a cardboard box with a clear plastic window in the front. 2. Vendor Stock #88071, referred to as “Diamond Treasures 6 Piece Fantasy Jewelry Set,” is comprised of a plastic necklace, one pair of plastic earrings, and 3 plastic rings, all set with imitation gemstones. The items are packaged in a cardboard box with a clear plastic window in the front. Your samples are being returned as requested. The applicable subheading for the plastic jewelry items (bracelets, earrings, rings, and necklaces) in both of the above stock numbers, 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 plastic. The rate of duty will be free. The applicable subheading for the plastic tiara in Stock #88082 will be 9615.11.5000, HTS, which provides for combs, hair-slides and the like…of hard rubber or plastics: other: other. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →