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September 14, 1999

CLA-2-71:RR:NC:SP:233 E87059

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.5500; 7117.90.7500; 9615.11.5000

Ms. Machelle Blair
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of imitation jewelry and a tiara from China.

Dear Ms. Blair:

In your letter dated August 31, 1999, you requested a tariff classification ruling.

The submitted samples are as follows:

1. Vendor Stock #88082, referred to as “Diamond Treasures 10 Piece Fantasy Jewelry Set,” is comprised of a plastic tiara, a plastic bracelet, 2 pairs of plastic earrings, 3 plastic rings, and a plastic necklace, all set with imitation gemstones. The items are packaged in a cardboard box with a clear plastic window in the front.

2. Vendor Stock #88071, referred to as “Diamond Treasures 6 Piece Fantasy Jewelry Set,” is comprised of a plastic necklace, one pair of plastic earrings, and 3 plastic rings, all set with imitation gemstones. The items are packaged in a cardboard box with a clear plastic window in the front.

Your samples are being returned as requested.

The applicable subheading for the plastic jewelry items (bracelets, earrings, rings, and necklaces) in both of the above stock numbers, 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% 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 plastic. The rate of duty will be free.

The applicable subheading for the plastic tiara in Stock #88082 will be 9615.11.5000, HTS, which provides for combs, hair-slides and the likeÂof hard rubber or plastics: other: other. 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
Director,

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