The tariff classification of Christian Message Jewelry Kits from Taiwan.

NY G87443 February 28, 2001 CLA-2-71:RR:NC:SP:233 G87443 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Ms. Gayle E. Meagher Charles M. Schayer & Co. P.O. Box 17769 Denver, CO 80217 RE: The tariff classification of Christian Message Jewelry Kits from Taiwan. Dear Ms. Meagher: In your letter dated February 19, 2001, on behalf of Cook Communication Ministries, you requested a ruling on tariff classification. The submitted samples are as follows: Christian Message Jewelry Kit consisting of variously shaped and colored plastic beads and three pieces of textile string. Some beads have words which read “God”, “is”, “Love”, “Jesus”, “Sing”, “Joy”, “Faith”, “Hope”, and “Trust”, and some depict symbols of the cross, fish, or heart. The beads are stored in a plastic storage tray with seven compartments. The kit is packaged in a cardboard box with a window display and is intended for children ages 5 and up. Christian Symbols Jewelry Kit consisting of variously shaped silver and black colored plastic beads, two silver colored plastic crosses, and two pieces of leather cord. The beads are stored in a plastic storage tray with five compartments. The kit is packaged in a cardboard box with a window display and is intended for children ages 5 and up. The components of the jewelry kits constitute unassembled imitation jewelry articles within the scope of subheading 7117.90.75, noting General Rule of Interpretation 2(a), Harmonized Tariff Schedule of the United States (HTS), which states: “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” The applicable subheading for the Christian Message Jewelry Kits 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division