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NY 876415

July 30, 1992

CLA-2-:71:S:N:N3G:344 876415


TARIFF NO.: 7117.90.5000; 9902.71.1300; 4202.22.1500; 3924.90.5000; 9615.11.3000.

Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N. Y. 10004

RE: The tariff classification of plastic imitation toy jewelry, plastic combs, a plastic mirror and a PVC handbag from China.

Dear Mr. Crowley:

In your letter of July 14, 1992, on behalf of The Mel Appel Group, Inc., Parsippany, New Jersey, you requested a tariff classification ruling on various articles designed for use by girls 8 years and older.

The items at issue are put up in a retail package, Style No. 2613, and labeled "Looks Good" Deluxe Accessories Set. The package contains a pair of square-shaped plastic earrings valued at 15 cents per pair, two plastic necklaces valued at $1.23 per pair, two plastic bracelets valued at 25 cents per pair, a plastic ring valued at 4 cents each, a plastic slide comb valued at 10 cents each and a plastic comb valued at 10 cents each and a PVC triangular-shaped handbag with a zippered closure and a loop handle.

Your sample is being returned as requested.

The applicable subheading for the plastic earrings, the plastic bracelets and the plastic necklaces will be 7117.90.5000, 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.

The applicable subheading for the plastic ring will be 9902.71.1300, HTS, which provides for jewelry provided for in subheading 7117.19.1000, 7117.90.5000 or 7117.90.4000 (except parts) valued not over 5 cents per piece. The rate of duty will be free.

The applicable subheading for the plastic comb and the plastic slide comb will be 9615.11.3000, HTS, which provides for Combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross plus 4.6 percent ad valorem.

The applicable subheading for the plastic mirror will be 3924.90.5000, HTS, which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4% ad valorem.

The applicable subheading for the PVC handbag will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic sheeting. The rate of duty will be 20% 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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