CLA-2-95:S:N:N8:225 885391
7319.20.0050
Mr. DeWitt Durham
Klutz Press
2121 Staunton Court
Palo Alto, CA 94306
RE: The tariff classification of a plastic eye patch, fangs, mask,
jewelry, shoelaces and safety pin from Taiwan
Dear Mr. DeWitt:
In your letter dated April 22, 1993, you requested a
classification ruling.
The articles submitted are described as costume props which
you intend to incorporate with a "Make Believe" book upon
importation. The items will be imported in a clear plastic box.
The box is considered a usual packing container which is
classifiable with the goods entered therein.
The "props" include the following articles: a plastic, black,
eye patch having the insignia of a skull and crossbones; plastic,
white, vampire fangs; a white felt mask which consists of a 2 inch
wide strip of fabric with cut out eyes and an elastic sewn in the
back; a metal clip on earring with an attached gold plastic hoop;
a necklace made of 1 1/4 inch wide velour ribbon with a metal gold
cross attached; two soft plastic rings; a pair of metallic braided
shoelaces measuring 32 inches in length; and a 3 inch metal safety
pin. All references to gold are imitation only.
In regards to the plastic eye patch, vampire fangs and felt
mask under the pertinent Customs regulations, this office is
precluded from ruling on a request from an importer concerning the
tariff classification of
merchandise which is the subject of a pending or completed Customs
transaction. The issue of costumes is presently before the Court
of
International Trade. If you wish to have your arguments considered
and ruled upon by our Headquarters office, you should request the
District or
Area Director having jurisdiction over the entry of your
merchandise to
seek a ruling from Headquarters through the Internal Advice
procedure. If the entry has been liquidated, you should file a
protest and seek further review of that protest by our Headquarters
office.
The applicable subheading for the metal clip on earring with
an attached gold plastic hoop and the necklace made of velour
ribbon with a metal gold cross attached will be 7117.19.5000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for imitation jewelry: of base metal, whether or not
plated with precious metal: other. The duty rate will be 11
percent ad valorem.
The applicable subheading for the two soft plastic rings will
be 7117.90.5000, 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 duty rate will be 11
percent ad valorem.
The applicable subheading for the 3 inch safety pin will be
7319.20.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for safety pins and other pins of iron or
steel: other pins: other. The duty rate will be 9 percent ad
valorem.
The applicable subheading for the metallic shoelaces will be
6307.90.5020, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up articles: corset lacings,
footwear lacings or similar lacings. The duty rate will be 7.9
percent ad valorem.
The metallic shoelaces fall within textile category
designation 669. Based upon international textile trade
agreements, products of Taiwan are subject to quota restraints and
visa requirements.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time
of shipment, the Status Report On Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which
is available for inspection at your local Customs office.
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