CLA-2-:71:S:N:N3G:344 868342
Mr. Ron Sias
J. W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038
RE: The tariff classification of children's toy jewelry and
sunglasses from China.
Dear Mr. Sias:
In your letter of October 28, 1991, on behalf of F. W.
Woolworth Company, New York, N. Y., you requested a tariff
classification ruling on a child's toy jewelry necklace and
sunglasses.
The submitted sample, Item #66225 SG, "Tropical Club",
consists of two articles contained in a blister package. They
are:
1. A child's toy jewelry necklace, consisting of a plastic
whistle pendant in the shape of a parrot, attached to a
textile neck cord. The necklace is valued at $1.90 each.
2. Children's plastic sunglasses in a plastic frame.
Your sample is being returned as requested.
The applicable subheading for the plastic parrot-whistle
necklace will be 7117.90.50, Harmonized Tariff Schedule of the
United States (HTS), which provides for imitation jewelry: other:
other: valued over 20 cents per dozen pieces or parts. The rate
of duty will be 11% ad valorem.
Because the parrot-whistle necklace is valued over 5 cents
per piece, classification as toy jewelry under subheading
9902.71.13 is precluded.
The applicable subheading for the plastic sunglasses will be
9004.10.0000, HTS, which provides for spectacles, goggles and the
like, corrective, protective or other: sunglasses. The rate of
duty will be 7.2% ad valorem.
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