The tariff classification of a Plastic Necklace with Textile Tie from Korea.

NY K87612 July 13, 2004 CLA-2-71:RR:NC:SP:233 K87612 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Mr. Arthur W. Bodek Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a Plastic Necklace with Textile Tie from Korea. Dear Mr. Bodek: In your letter dated July 2, 2004, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling. The submitted sample, Style TPE-804-TTF-1C, is a women’s necklace comprised of approximately two dozen plastic pearls, a polyester stain tie, small plastic “seed” beads at the end of the plastic chain and base metal O rings. The article is intended to be worn with the plastic pearls in the front and the textile tie in the back. You have also submitted a copy of a foldover card showing the intended display in stores, with the plastic pearls in the front and photographs showing the intended manner of wear and display of the item, i.e., with the satin ribbon tied in the back. Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation taken in order. The Plastic Necklace with Textile Tie is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the Plastic Necklace with Textile Tie will be classified according to General Rule of Interpretation 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. In this instance, the heading for the plastic necklace appears last in numerical order among the competing headings which equally merit consideration. Your sample is being returned as requested. The applicable subheading for the Plastic Necklace with Textile Tie will be 7117.90.7500, 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: 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division