J89039 J8 Ruling Active

The tariff classification of toe thongs from China.

Issued October 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.90.9000

Headings: 7117

Product description

The submitted samples are three styles of beaded toe thongs: DPCI 025056255, DPCI 025056256, and DPCI 025056257, vendor style number YH8, YH9, and XA6, respectively. The toe thongs are made of one large loop and one small loop of cord which are connected and decorated with porcelain beads. The toe thongs are designed to worn on the foot as adornment. The large loop goes around the wearer’s ankle and the smaller loop goes around the second toe.

CBP rationale

The applicable subheading for the toe thongs will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.

Full text

NY J89039 October 22, 2003 CLA-2-71:RR:NC:SP:233 J89039 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Ms. Patty Kittel Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of toe thongs from China. Dear Ms. Kittel: In your letter dated October 6, 2003, on behalf of Target Stores, you requested a tariff classification ruling. The submitted samples are three styles of beaded toe thongs: DPCI 025056255, DPCI 025056256, and DPCI 025056257, vendor style number YH8, YH9, and XA6, respectively. The toe thongs are made of one large loop and one small loop of cord which are connected and decorated with porcelain beads. The toe thongs are designed to worn on the foot as adornment. The large loop goes around the wearer’s ankle and the smaller loop goes around the second toe. The applicable subheading for the toe thongs will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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