L83696 L8 Ruling Active

The tariff classification of rings and pics from China.

Issued April 6, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.99.8000, 7117.90.7500

Headings: 4911, 7117

Product description

Your submitted samples consist of plastic rings and a plastic pic. Both items will be used as decorations on top of the icing of baked cupcakes. The rings, in the shape of figures, will be worn by children after their use as decorations. The pic, in the shape of an American flag, is purely for decoration.

CBP rationale

The applicable subheading for the rings 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: Of plastics. The applicable subheading for the pics will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other printed matter, including pictures and photographs: Other: Other.

Full text

NY L83696 April 6, 2005 CLA-2-71:RR:NC:SP:233 L83696 CATEGORY: Classification TARIFF NO.: 7117.90.7500; 4911.99.8000 Ms. Helen I. Sugar BCB International Inc. 1010 Niagara Street Buffalo, NY 14213-1501 RE: The tariff classification of rings and pics from China. Dear Ms. Sugar: In your letter dated March 25, 2005, you requested a tariff classification ruling. Your submitted samples consist of plastic rings and a plastic pic. Both items will be used as decorations on top of the icing of baked cupcakes. The rings, in the shape of figures, will be worn by children after their use as decorations. The pic, in the shape of an American flag, is purely for decoration. The applicable subheading for the rings 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: Of plastics. The rate of duty will be free. The applicable subheading for the pics will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other printed matter, including pictures and photographs: Other: Other. 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

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