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NY J88046




August 20, 2003

CLA-2-71:RR:NC:SP:233 J88046

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.5500; 7117.90.7500; 9615.11.4000; 6117.80.8500

Ms. Mary Van der Vieren
WalMart Logistics
MS #0410 - L - 32
601 N. Walton Blvd.
Bentonville, AR 72716-0410

RE: The tariff classification of a necklace, a bracelet, a ring, hair clips, and a ponytail holder from China.

Dear Ms. Van der Vieren:

In your letter dated August 12, 2003, you requested a tariff classification ruling.

The submitted sample, Vendor Stock #8043E-AB Easter Jewelry, consists of a plastic necklace, a plastic bracelet, a plastic ring, two plastic hair clips and one knit ponytail holder, all decorated with multi-colored plastic bunnies. The items are packed in a polybag with a header card.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

Easter Jewelry is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

Your sample is being returned as requested.

The applicable subheading for the plastic necklace, bracelet and ring, 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 the plastic necklace, 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 0ver 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.

The applicable subheading for the plastic hair clips will be 9615.11.4000, HTS, which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% ad valorem.

The applicable subheading for the knit ponytail holder will be 6117.80.8500, HTS, which provides for "Other made up clothing accessories, knitted or crochetedOther Accessories: Other: Headbands, ponytail holders and similar articles." The duty rate will be 14.7% 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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