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NY L84032




April 26, 2005

CLA-2-39:RR:NC:SP:233 L84032

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.3500

Ms. Amanda D. McClain
Jo-Ann Stores, Inc.
5555 Darrow Road
Hudson, OH 44236

RE: The tariff classification of candle jewelry from China.

Dear Ms. McClain:

In your letter dated April 11, 2005, you requested a tariff classification ruling.

You have submitted two samples of candle jewelry. Style number 62311372 Candle Bracelet consists of plastic beads and pewter dangles strung on a thin nylon string, which can be placed around a pillar candle for decoration. Style 62311306 Jar Jewelry consists of plastic beads strung on a thin nylon string, which can be placed around the neck of a candle jar for decoration.

In you letter you propose that the two articles be classified under tariff classification 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS) which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” Although the articles are designed as jewelry for candles, for the purposes of heading 7117, the expression “imitation jewelry” means any small objects of personal adornment and articles of personal use of a kind normally carried in the pocket, in the handbag or on the person. Accordingly, the candle jewelry is not classifiable in heading 7117 and is considered an article of plastic beads.

Your samples are being returned as requested.

The applicable subheading for the candle jewelry will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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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