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NY 868343

November 15, 1991

CLA-2-:71:S:N:N3G:344 868343


TARIFF NO.: 7117.90.50; 9004.10.0000

Mr. Ron Sias
J. W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of children's toy jewelry and sunglasses from China.

Dear Mr. Sias:

In your letter of October 28, 1991, on behalf of F. W. Woolworth Company, New York, N. Y., you requested a tariff classification ruling on a child's toy jewelry necklace and sunglasses.

The submitted sample, Item #66217 SG, "Tropical Club", consists of two articles contained in a blister package. They are:

1. A child's toy jewelry necklace, consisting of a plastic water gun pendant in the shape of a seahorse, attached to a textile neck cord. The necklace is valued at $1.80 each.

2. Children's plastic sunglasses in a plastic frame.

Your sample is being returned as requested.

The applicable subheading for the plastic seahorse water gun necklace 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% ad valorem.

Because the seahorse water gun necklace is valued over 5 cents per piece, classification as toy jewelry under subheading 9902.71.13 is precluded.

The applicable subheading for the plastic sunglasses will be 9004.10.0000, HTS, which provides for spectacles, goggles and the like, corrective, protective or other: sunglasses. The rate of duty will be 7.2% ad valorem.

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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