CLA-2-:99:S:N:N3G:344 852766
Mr. Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt
67 Broad Street
New York, N. Y. 10004
RE: The tariff classification of a "Craftime You Name It A to Z
Jewelry Kit" from China.
Dear Mr. Kamnitz:
In your letter of May 18, 1990, on behalf of Playtime
Products, Inc., you requested a tariff classification ruling on
an imitation jewelry kit.
The submitted sample is a "Craftime You Name It A to Z
Jewelry Kit", item number 9202, containing 684 parts or pieces,
including a 12" beading wire, a 72" nylon cord, 74 alphabet
beads, 600 assorted beads, three spring ring clasps, two earring
backs, and three jump rings, for assembly into earrings,
bracelets and other jewelry. The kit is intended for children
(ages 7 and up). The value of the kit is $1.54 each.
Your sample is being returned per your request.
The 684 parts in the kit constitute an unassembled imitation
jewelry article within the scope of HTS subheading 7117.90.40,
noting General Rule of Interpretation 2(a), Harmonized Tariff
Schedule of the United States (HTS), which states:
"Any reference in a heading to an article shall be taken
to include a reference to that article incomplete or un-
finished, provided that, the incomplete or unfinished article
has the essential character of the complete or finished article.
It shall also include a reference to that article complete or
finished (or falling to be classified as complete or finished by
virtue of this rule), entered unassembled or disassembled." (Emphasis
added).
The applicable subheading for the Craftime You Name it A to Z
Jewelry Kit, item number 9202, will be 9902.71.13, HTS, which provides
for jewelry provided for in subheading 7117.19.10, 7117.19.50 or
7117.90.40 (except parts) valued not over l.6 cents per piece. The
rate of duty will be free.
The proviso "except parts" does not apply with respect to the
subject imitation jewelry kit because, for purposes of HTS subheading
9902.71.13, and as stated previously concerning 7117.90.40, the
unassembled parts or pieces of the Playtime 9105 kit constitute an
unassembled entirety--an imitation jewelry article. The restriction is
intended for individual parts or findings that do not make up an
entirety.
This ruling is being issued under the provisions of Section 177 of
the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport