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NY 869395
December 10, 1991

CLA-2-:71:S:N:N3G:344 869395

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.5000

Ms. Donna Powers
Patrick Powers
Customs Brokers, Inc.
P.O. Box 30155
JFK Airport Station
Jamaica, NY 11430

RE: The tariff classification of a girl's pair of earrings from China.

Dear Ms. Powers:

In your letter of November 26, 1991, on behalf of Hope Industries, New York, N. Y., you requested a tariff classification ruling on a girl's pair of earrings.

The submitted sample, Item # 11703, "The Little Mermaid Earrings" consists of base metal ear clips with an attached plastic figure of a mermaid. One ear clip has a plastic glued-on starfish and one ear clip has a plastic glued-on seashell. The earrings are valued at 53 cents per pair and will be put up for retail sale on a card in a blister package.

Your sample is being returned per your request.

The applicable subheading for "The Little Mermaid Earrings" will be 7117.90.5000, 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 earrings are valued over 5 cents per piece, the provision for temporary suspension of duty under heading 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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