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NY 856266

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CLA-2-71:S:N:N3G:344 856266

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.5000

Mr. M. Barry Levy
Sharretts, Paley, Carter & Blauvelt
Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of "Boo Earrings" from China.

Dear Mr. Levy:

In your letter dated September 13, 1990, on behalf of K-Mart Corporation, you requested a tariff classification ruling.

You have submitted three samples with your request. Item #10074 is a pair of plastic clip-on earrings in the form of ghosts. Item #10073 is a pair of plastic clip-on earrings in the form of witches and item #10072 is a pair of plastic clip-on earrings in the form of pumpkins. The earrings are capable of glowing in the dark for up to four hours. There is no off or on switch. Button cell batteries are activated, at the time of use, by pulling a tab which is located in the back of each earring. The "Boo Earrings" are designed for children ages eight and up.

Your samples are being returned per your request.

The applicable subheading for the "Boo 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 percent 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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