The tariff classification of a "Play ‘N Pretty Glitter ‘N Gems" assortment from China.

NY K82909 February 9, 2004 CLA-2-95:RR:NC:SP:225 K82909 CATEGORY: Classification TARIFF NO.: 7117.90.5500; 7117.90.7500; 9503.70.0000 Ms. Alla Kramnik FunRise Toy Corp. 6115 Variel Ave., Woodland Hills, CA 91367-3727 RE: The tariff classification of a “Play ‘N Pretty Glitter ‘N Gems” assortment from China. Dear Ms. Kramnik: In your letter dated January 28, 2004, you requested a tariff classification ruling. You submitted a sample of a “Play ‘N Pretty Glitter ‘N Gems” assortment identified as item number 22611. Each assortment is packaged on a hanging blister card. Item number 22668, “Play ‘N Pretty Glitter ‘N Gems”, consists of 1 fake silver bracelet, I fake silver necklace, 2 fake silver rings, and 2 pairs of fake silver earrings. Each piece of jewelry is decorated with either a heart-shaped or oval-shaped purple or pink fake gem. Although you suggest classification as a set under 9503.70.0000, Harmonized Tariff Schedule (HTS), which provides for “ Other toys put up in sets or outfits…”, this item does not qualify as a set. A set must, among other requirements, consist of at least two 2 different articles which are, prima facie, classifiable in different headings. This item consists of only jewelry classifiable in one heading (depending upon value) and will be classified as jewelry in Chapter 71 of the HTS. Item number 22667, “Play ‘N Pretty Glitter ‘N Gems”, consists of 1 fake silver necklace, 2 fake silver rings, 1 fake silver tiara, and 1 pair of fake silver earrings. Each piece of jewelry is decorated with either a heart-shaped or oval-shaped purple or pink fake gem. The items all work together for a child role-playing as a fancy lady. Item number 22669, “Play ‘N Pretty Glitter ‘N Gems”, consists of 1 fake silver comb, 1 fake silver mirror, 1 fake silver ring, 2 pairs of fake silver earrings, and 1 fake silver necklace. Each piece of jewelry is decorated with either a heart-shaped or oval-shaped purple or pink fake gem. The items all work together for a child role-playing as a fancy lady. The applicable subheading for item number 22668, “Play ‘N Pretty Glitter ‘N Gems”, 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. The applicable subheading for item number 22668, “Play ‘N Pretty Glitter ‘N Gems”, if valued over 20 cents per dozen pieces or parts, 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. The applicable subheading for item number 22667, “Play ‘N Pretty Glitter ‘N Gems”, and item number 22669, “Play ‘N Pretty Glitter ‘N Gems”, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division