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NY J89582

October 22, 2003

CLA-2-71:RR:NC:SP:233 J89582


TARIFF NO.: 7117.90.9000; 6117.80.9540

Mr. Benjamin B. Park
B & H Customs Services Inc.
150-40 183rd Street #224
Jamaica, NY 11413

RE: The tariff classification of toe thongs from China.

Dear Mr. Park:

In your letter dated October 1, 2003, on behalf of Handcraft Manufacturing Corp., you requested a tariff classification ruling.

The articles to be imported are referred to as toe thongs. You have submitted two styles. Style W4191 is made of one large and one small loop of nylon/PVC string which are attached with a medallion made of strung porcelain beads measuring approximately 1½” in diameter. Style W4029 is made of one large and one small loop of acrylic/rubber string which are attached with a stuffed honeybee made of nylon. Both styles are attached to hanging display cards which read “Foot Charms Toe Thong.” The toe thongs are designed to worn on the foot as adornment. The large loop goes around the wearer’s ankle and the smaller loop goes around the second toe.

The applicable subheading for the toe thong, Style W4191, will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% ad valorem.

The applicable subheading for the toe thong, Style W4029, will be 6117.80.9540, HTS, which provides for “Other made up clothing accessories Other: Of man-made fibers: Other.” The duty rate will be 14.7% ad valorem.

Style W4029 falls within textile category designation 659. Based upon international textile trade agreements products of China is subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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