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NY L89725

January 26, 2006

CLA-2-71:RR:NC:SP:233 L89725


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 “Opti-Art Jewelry” from China.

Dear Mr. Maher:

In your letter dated December 29, 2006, you requested a tariff classification ruling.

The submitted sample is identified as Style #8820 “Opti-Art Jewelry” consisting of 1 paintbrush, 6 pots of Opti-Art paint, 6 clear plastic rings, 1 bottle of clear nail polish “enhancer”, 1 magnet sheet and 8 clear stones. The items are packaged on a blister card covered with clear plastic and attached to a spiral bound instruction book. The plastic rings and stones are to be painted to create seasonal decorations, magnets, memory paperweights, “Opti-Pins”, rings, stickers and mini presents. We note that you have not indicated the cost of the subject sample. For the purposes of this ruling, we will assume that the item is valued over 20 cents per dozen pieces or parts.

Your sample is being returned as requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification.

The “Opti-Art Jewelry” is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the plastic rings appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the “Opti-Art Jewelry” will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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