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NY 863105

May 14, 1991

CLA-2-:71:S:N:N3G:344 863105

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.50

Mr. James H. Bartee
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030

RE: The tariff classification of a wooden necklace from Taiwan.

Dear Mr. Bartee:

In your letter of May 2, 1991, you requested a tariff classification ruling on a wooden necklace.

The submitted sample, Home Spun Heart Necklace, item #320580, has a heart-shaped pendant made of wood which is painted in a "country" motif. The necklace is worn by means of a ribbon which is threaded through a hole on either side of the heart and tied at its ends. Threaded onto the ribbon on both sides of the heart are three wooden beads, alternating with two "spools of thread." The necklace is valued at 78 cents each.

The applicable subheading for the Home Spun Heart Necklace will be 7117.90.50, 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.

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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