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NY L81378




December 22, 2004

CLA-2-39:RR:NC:SP:221 L81378

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 7117.19.9000; 7117.90.5500; 7117.90.7500; 7326.20.0070

Mr. Joseph Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of Charming Treasures from China.

Dear Mr. Hoffacker:

In your letter dated November 8, 2004, on behalf of K.B. Toys, you requested a tariff classification ruling.

The two samples submitted with your request are described as Charming Treasures, item #85850. Each consists of a small decorative lidded jewelry box. One box measures approximately 2 inches square; the other measures approximately 2 inches in diameter. The boxes are molded of plastics, and are part of a larger assortment of Disney Princess treasure boxes. A plastic figure of a licensed animated character is permanently attached to the lid of each box. The package includes a metal key ring with two removable charms. The charms can fit inside the jewelry box. They are described as “wearable charms” on the packaging box. The samples are being returned as you requested.

The applicable subheading for the small decorative lidded jewelry boxes will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the metal key ring will be 7326.20.0070, HTS, which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the charms, when made of plastics and 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 charms, when made of plastics and 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 charms, when made of metal, 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.

Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with the United States Customs Service. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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