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March 26, 1999

CLA-2-71:RR:NC:SP:233 D89737

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.5500; 7117.90.7500

Ms. Jackie Reaves
Trust Air Cargo (U.S.A.) Co.
1360 N. Wood Dale Road, Unit I
Wood Dale, IL 60191

RE: The tariff classification of children’s “wings” from China.

Dear Ms. Reaves:

In your undated letter, received by the office on March 24, 1999, you requested a tariff classification ruling on behalf of QMD International.

The merchandise to be imported consists of children’s “wings.” The wings are used by the airlines (United Airlines) to give to children as they board the aircraft. They are made of a hard plastic with a pin attached to the back. The wings are to be pinned to clothing and worn as jewelry.

The applicable subheading for the children’s wings, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (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 percent ad valorem. If valued over 20 cents per dozen pieces or parts, the applicable subheading 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 212-637-7061.

Sincerely,

Robert B. Swierupski

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