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NY 854080

July 25, 1990

CLA-2-71:S:N:N3G:344 854080


TARIFF NO.: 9902.71.1300 / 7117.90.4000

Mr. Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt
Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of a Craftime "Jewelry Designer Crafts Kit" from China.

Dear Mr. Kamnitz:

In your letter dated June 29, 1990, on behalf of Playtime Products, Inc., you requested a tariff classification ruling.

The submitted sample, style 9501, is a Craftime "Jewelry Designer Crafts Kit", containing 1810 pieces or parts including a 120" nylon cord, 48" beading wire, two metal spring clasps, two metal jump rings, two metal necklace clasps, two metal earring backs and 1800 assorted plastic beads for assembly into earrings, rings, necklace and bracelets. The kit is intended for children (ages 8 and up). The value of the kit is $7.50 each.

Your sample is being returned per your request.

The 1810 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 unfinished, 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 "Jewelry Designer Crafts Kit", style 9501, 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 1.6 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 un- assembled parts or pieces of the Craftime 9501 kit constitute an un- assembled 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.


Jean F. Maguire
Area Director

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