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NY J81928




March 11, 2003

CLA-2-71:RR:NC:SP:233 J81928

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500; 7117.90.5500; 7117.90.7500; 7117.19.9000

Ms. Shirley Price
Funrise Toy Corporation
6115 Variel Ave.
Woodland Hills, CA 91367-3727

RE: The tariff classification of a Play N Pretty Little Looks Jewelry Set from China.

Dear Ms. Price:

In your letter dated February 27, 2003, you requested a tariff classification ruling.

The submitted sample, Item #21693 Play N Pretty Little Looks Jewelry Set, consists of a polyvinyl chloride (PVC) child’s handbag containing the following:

1 bracelet made of plastic beads strung on elasticized cord

1 plastic ring

1 metal ball chain necklace measuring 18" in length, attached to which is a flower shaped metal pendant

1 metal ring with a flower shaped metal decoration

In your letter you suggest classification under 9503.70.0000, HTS. Since the articles are age appropriate for a young girl, there is not role-play involved. Therefore, the item is not a toy dress-up set and the contents must be classified separately.

The applicable subheading for the PVC child’s handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic.” The rate of duty will be 16.4% ad valorem.

The applicable subheading for the plastic bracelet and ring, 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.

The applicable subheading for the plastic bracelet and ring, if valued over 20 cents per dozen pieces or parts, 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.

The applicable subheading for the metal necklace and ring will be 7117.19.9000, HTS, which provides for "Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other." The rate of duty will be 11% ad valorem.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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