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NY D84552




November 27, 1998

CLA-2-71:RR:NC:SP:233 D84552

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 7117.90.5500; 7117.90.7500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of stick-on earrings, artificial fingernails and plastic rings from China.

Dear Mr. Hoffacker:

In your letter dated November 19, 1998, on behalf of K.B. Toys, you requested a tariff classification ruling.

The submitted sample, item #80366, is called the "Pretty Love- I Love You Jewelry with Fancy Nail Set." It is composed of ten pairs of plastic stick-on earrings in assorted colors and shapes, ten silver colored plastic artificial fingernails, and seven plastic rings decorated with various designs. The items are packaged together in a retail box. The items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. Each item will be classified separately in its own appropriate heading.

Your sample is being returned as requested. The other items in your request will be addressed under separate cover.

The applicable subheading for the plastic stick-on earrings and the plastic artificial fingernails will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3% ad valorem.

The applicable subheading for the plastic rings, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, HTS, which provides for imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other. The rate of duty will be 7.2% ad valorem. If valued over 20 cents per dozen pieces or parts, the applicable subheading for the plastic rings will be 7117.90.7500, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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