CLA-2-71:RR:NC:SP:233 K82242
Mr. Frank Carroll
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510
RE: The tariff classification of Valentine Body Jewels from China.
Dear Mr. Carroll:
In your letter dated January 2, 2004, you requested a tariff classification ruling.
The submitted samples, Valentine Body Jewels, consist of plastic adhesive body jewels in the following styles:
Item # 88774200-501 Music Note
88774200-502 Butterfly
88774200-503 Star Burst
88774200-504 Hearts
The applicable subheading for the Valentine Body Jewels, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.
The applicable subheading for the Valentine Body Jewels, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, 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