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The tariff classification of a heart shaped pendant from China.
Issued April 24, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N056380 (April 24, 2009)
Tariff classification
HTS codes: 7117.90.7500
Headings: 7117
Product description
The item is described as a heart shaped favor pick measuring 1 inch tall by ¾ inch wide by ¼ inch thick. The heart shaped pick has a circle clasp attached and is tied to a box of chocolate that will be sold at retail. The item is composed of plastic with a stated cost of approximately 3 cents each. It is stated in your letter that the heart shaped pick is a decorative item that is tied to a box of chocolate. In Headquarters Ruling Letter, HQ 952104 dated July 13, 1993, it was held that decorative plastic shapes (drops, ball, star, heart, and ring) were classified as imitation jewelry, as the presence of holes in the plastic shapes made them suitable for use as articles for personal adornment; jewelry. We find the heart shaped pick (pendant) with circle clasp to be an article of imitation jewelry.
CBP rationale
The applicable subheading for the plastic heart shaped pendant valued over 20 cents per dozen pieces, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other; Other; Valued over 20 cents per dozen pieces or parts: Other; Of plastics.
Full text
N056380 April 24, 2009 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Traci Manuel Vice president Virgo III 766 Knox Court, Yardly, PA 19067 RE: The tariff classification of a heart shaped pendant from China. Dear Ms. Manuel: In your letter dated April 1, 2009, you requested a tariff classification ruling. The item is described as a heart shaped favor pick measuring 1 inch tall by ¾ inch wide by ¼ inch thick. The heart shaped pick has a circle clasp attached and is tied to a box of chocolate that will be sold at retail. The item is composed of plastic with a stated cost of approximately 3 cents each. It is stated in your letter that the heart shaped pick is a decorative item that is tied to a box of chocolate. In Headquarters Ruling Letter, HQ 952104 dated July 13, 1993, it was held that decorative plastic shapes (drops, ball, star, heart, and ring) were classified as imitation jewelry, as the presence of holes in the plastic shapes made them suitable for use as articles for personal adornment; jewelry. We find the heart shaped pick (pendant) with circle clasp to be an article of imitation jewelry. The applicable subheading for the plastic heart shaped pendant valued over 20 cents per dozen pieces, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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