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NY J82821




April 3, 2003

CLA-2-71:RR:NC:SP:233 J82821

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.5500; 7117.90.7500; 9505.90.6000

Ms. Irene Tsiavos
Fun∙World Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costume jewelry and costume accessory kits from China.

Dear Ms. Tsiavos:

In your letter dated March 25, 2003, you requested a tariff classification ruling.

The submitted samples are as follows:

Item 8135 – Velvet Choker with Medallion – 4 styles. All 4 styles have a nylon choker with a hook and loop closure. The medallions are made of poly-resin plastic with a colored plastic gem and are in the shape of a spider web with spider, pentagram, cross and ankh.

Item 8118 – Gothic Medallions – 2 styles. Both styles have a medallion made of poly-resin plastic with a metal chain and are in the shape of a cross of skulls and a medical symbol with three skulls.

Item 8576 Instant Characters – Geek, Vampire, and Big Daddy. This item is an accessory kit for costumes each containing 4 parts. All Three characters have fake plastic teeth with dental putty. The “Big Daddy” kit has one pair of plastic glasses and a plastic dollar sign medallion on a metal chain. The “Geek” kit has one pair of plastic glasses and a polyester satin bow tie. The “Vampire” kit has a polyester satin bow tie and a poly-resin plastic cross with a colored plastic gem and a metal chain.

These items will be marketed for Halloween festivities.

The applicable subheading for Item 8135 – Velvet Choker with Medallion, 4 styles and Item 8118 – Gothic Medallions, 2 styles, 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.

The applicable subheading for Item 8135 – Velvet Choker with Medallion, 4 styles and Item 8118 – Gothic Medallions, 2 styles, 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 Item 8576 – Instant Characters – Geek, Vampire, and Big Daddy, will be 9505.90.6000, HTS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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