United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0855163 - NY 0855279 > NY 0855195

Previous Ruling Next Ruling

NY 855195

Aug. 28, 1990

CLA-2-71:S:N:N3G:344 855195


TARIFF NO.: 9902.71.13; 7117.90.4000

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

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

Dear Mr. Kamnitz:

In your letter dated August 6, 1990, on behalf of Playtime Products, Inc., you requested a tariff classification ruling.

The submitted sample is a Craftime "Time Capsules Jewelry Designer Kit", item number 9107.

By letter dated June 29, 1990, you previously requested a binding ruling for this kit when it contained 124 parts or pieces. On July 30, 1990, we issued a binding ruling (NY 854055) which gave the applicable subheading for item 9107 as 7117.90.50, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: valued over 20 cents per dozen pieces or parts. The rate of duty was 11% ad valorem.

In order to take advantage of a more favorable rate of duty, you have since modified item 9107 by adding 306 more parts or pieces for a total of 430, which includes six pieces of 60" vinyl tubing, 110 faceted beads, four pieces of colored paper, one nylon cord measuring 120", one elastic cord measuring 12", four earring backs, two spring clasps, two jump rings and 300 assorted beads for assembly into necklaces, bracelets and earrings. The kit is intended for children (ages 6 and up). The value of the kit is $2.40 each.

Your sample is being returned per your request.

The 430 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 "Time Capsules Jewelry Designer Kit", style number 9107, 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.

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

Previous Ruling Next Ruling