CLA-2-71:RR:NC:SP:233 H87609

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a plastic light-up ring from China.

Dear Ms. Wierbicki:

In your letter dated February 6, 2002, on behalf of Accessory Network Group, Inc., you requested a tariff classification ruling.

The subject merchandise consists of an article of jewelry in the form of a girl’s ring. The ring is predominantly of molded plastic, incorporating an adjustable split shank and an oversized plastic bezel setting, approximately ½” in depth and almost 1” in diameter. Inside the setting is a plastic light bulb incorporated into a battery operated circuit board. “Set” into the bezel is an equally oversized “stone” of molded plastic, measuring approximately 1 ¼” in diameter and featuring a diamond like cut pattern, to enhance refraction of the light given off by the light bulb. Depression of the stone activates the circuit and the plastic light flashes for approximately twenty seconds. The item is valued at over 20 cents per dozen pieces or parts. You have submitted an illustration of the article for our review.

The applicable subheading for the plastic light-up ring 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