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NY N009740




May 8, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 7117.90.7500

Ms. Alexandra O’Leary
Jibbitz, LLC
3052 Sterling Circle
Boulder, CO 80301

RE: The tariff classification of plastic bracelets, charms, decorative shoe straps and embellishments from China.

Dear Ms. O’Leary:

In your letter dated April 4, 2007, you requested a tariff classification ruling.

Samples were provided with your letter. The strap is composed entirely of silicone plastic. It measures approximately 6 inches in length and 9/16 inch in width and is molded to incorporate 11 holes. The strap is designed to be attached onto a molded plastic shoe as a decorative accessory to the shoe. Jibbitz charms can be inserted into the holes to enhance the decorative effect.

The bracelet is composed of silicone plastic and has metal snap closures. The bracelet is molded to incorporate 10 holes through which Jibbitz charms can be inserted.

The Jibbitz charms consist of three dimensional molded plastic decorative shapes on a short post with a round metal stud on the other end. The charms come in various decorative shapes, such as flowers, sports balls and animals. These charms can be secured to the bracelet straps and shoe straps by pushing the metal studs through the holes.

You have also submitted a package of three dimensional decorative plastic embellishments that are molded in the shape of dinosaurs. The package includes pressure sensitive adhesive tabs so that the embellishments can be secured to various surfaces.

As you requested, the samples will be returned.

You suggest classification as decorative articles of plastics in subheading 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS). This office agrees that the strap, charms and embellishments are properly classified as decorative articles of plastics. However, the bracelets are more specifically provided for as imitation jewelry in heading 7117. In addition, Legal Note 2(o) of chapter 39 precludes imitation jewelry of heading 7117 from classification in chapter 39.

The applicable subheading for the decorative shoe straps, for the plastic charms with the metal studs, and for the molded plastic embellishments will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic bracelets will be 7117.90.7500, HTSUS, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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