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NY 868828

November 25, 1991

CLA-2-:71:S:N:N3G:344 868828

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.50

Ms. Helen H. Seldon
W.M. Stone & Co., Inc.
838 Granby Street
Norfolk, VA 23510

RE: The tariff classification of Easter bunny pins made in China and exported from Hong Hong.

Dear Ms. Seldon:

In your letter of November 11, 1991, on behalf of Mark Steven Service Merchandisers, Inc., Woonsocket, Rhode Island, you requested a tariff classification ruling on Easter bunny pins.

You have submitted two samples, both of which are identified as item #190405 (4023). Both brooches are made of plastic and are in the shape of a bunny. One is holding various vegetables and the other is holding Easter eggs and a baby chick. A base metal bar-type clasp is screwed into the back of the brooches. The brooches are valued at 30 cents each.

Your samples are being returned as requested.

The applicable subheading for the plastic bunny brooches 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.

Because the bunny brooches are valued over 5 cents per piece, the provision for temporary suspension of duty under subheading 9902.71.13 is inapplicable.

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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