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NY 861106

March 19, 1991

CLA-2-:71:S:N:N3G:344 861106


TARIFF NO.: 7117.90.50

Ms. Liz Gore
Marketing Director
Fancy International, U.S.A.
9390 Medicine Lake Road
Minneapolis, MN 55427

RE: The tariff classification of a toy jewelry set from Taiwan.

Dear Ms. Gore:

In your letter of February 27, 1991, you requested a tariff classification ruling on a toy jewelry set.

The submitted sample, Stocking Stuffers, Item No. S101412B, is a toy jewelry set consisting of two bracelets, one necklace and two barrettes. The bracelets and necklace are made of plastic imitation pearl beads interspersed with multi-pastel colored plastic beads that are shaped like bows. The barrettes, which are made of plastic, have textile bows attached. In the center of the textile bow is a plastic bow similar to those in the necklace and bracelets. The two barrettes are valued at 24 cents, the necklace at 26 cents and the two bracelets at 26 cents. The essential character of this article is derived from the toy jewelry.

The applicable subheading for the Stocking Stuffers, Item No. S101412B5, 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%.

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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