NY 0854576 - The tariff classification of a Playtime "Holly Hobbie Flower Design Jewelry Making kit" from China. - United States International Trade Commision Rulings

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NY 854576

Aug. 1, 1990

CLA-2-71:S:N:N3G:344 854576

CATEGORY: CLASSIFICATION

TARIFF NO.: 9902.71.1300; 7117.90.4000

Mr. Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt
Sixty-seven Broad Street
New York, NY 10004

RE: The tariff classification of a Playtime "Holly Hobbie Flower Design Jewelry Making kit" from China.

Dear Mr.Kamnitz:

In your letter dated July 18, 1990, on behalf of Playtime Products, Inc., you requested a tariff classification ruling.

The submitted sample, style number 9901, is a "Holly Hobbie Flower Design Jewelry Making Kit" containing 865 pieces or parts including two metal spring clasps, two metal jump rings, nylon bead string cord and 865 plastic beads for assembly into "Daisy Chain" necklaces and bracelets. The kit is intended for children (ages 6 and up). The value of the kit is $3.30 each.

Your sample is being returned per your request.

The 865 parts in the kit constitute an unassembled imitation jewelry article within the scope of HTS subheading 7117.90.40, noting General Rule of Interpretation 2(a) Harmonized Tariff Schedule of the United States (HTS), which states:

"Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled." (Emphasis added).

The applicable subheading for the Playtime "Holly Hobbie Flower Design Jewelry Making Kit", style number 9901, will be 9902.71.13, HTS, which provides for jewelry provided for in subheading 7117.19.10, 7117.19.50 or 7117.90.40 (except parts) valued not over 1.6 cents per piece. The rate of duty will be free.

The proviso "except parts" does not apply with respect to the subject imitation jewelry kit because, for purposes of HTS subheading 9902.71.13, and as stated previously concerning 7117.90.40, the unassembled parts or pieces of the Playtime 9901 kit constitute an unassembled entirety--an imitation jewelry article. The restriction is intended for individual parts or findings that do not make up an entirety.

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.

Sincerely,

Jean F. Maguire
Area Director

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