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NY L87178

September 12, 2005

CLA-2-71:RR:NC:SP:233 L87178


TARIFF NO.: 7117.90.7500

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a Magna Beads Necklace from China.

Dear Mr. Maher:

In your letter dated August 31, 2005, on behalf of Roseart Industries, you requested a tariff classification ruling.

The submitted sample is identified as style #1512 Magna Beads Necklace. The item is composed of magnetic beads, assorted plastic beads, metal charms and jump rings strung onto 2 ply cord measuring approximately 20” in length. The ends of the necklace are attached by the magnetic beads.

Your sample is being returned as requested.

This Magna Beads Necklace is a composite good constructed with magnetic beads, plastic beads, metal charms, jump rings and cord. Each of the materials plays a significant role in the formation of the necklace. Consequently, it is not possible to determine which material imparts this article with its essential character. General Rule of Interpretation 3(c) instructs that when the essential character of a good cannot be determined, the good shall be classified under the heading that appears last in numerical order among those which equally merit consideration. In this instance, the heading for plastic jewelry appears last.

The applicable subheading for the Magna Beads Necklace will be 7117.90.7500, 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: Of plastics.” The rate of duty will be Free.

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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