The tariff classification of a plastic necklace, bracelet and earrings from China.

NY E87083 September 14, 1999 CLA-2-71:RR:NC:SP:233 E87083 CATEGORY: Classification TARIFF NO.: 7117.90.5500; 7117.90.7500 Ms. Machelle Blair Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a plastic necklace, bracelet and earrings from China. Dear Mr. Blair: In your letter dated September 7, 1999, you requested a tariff classification ruling. The submitted sample consists of one plastic beaded necklace, one plastic beaded bracelet, and one pair of plastic clip on earrings. The earrings are heart-shaped and they depict a small child asleep on a half moon surrounded by clouds. The same heart shape is attached to both the necklace and the bracelet. The items are packaged in a plastic bag with a header card which reads “Beautiful Betty Jewelry Set.” Your sample is being returned as requested. The applicable subheading for the plastic necklace, bracelet and 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 plastic. 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