CLA-2-71:S:N:N3G:344 854080
Mr. Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt
Sixty-seven Broad Street
New York, N.Y. 10004
RE: The tariff classification of a Craftime "Jewelry Designer
Crafts Kit" from China.
Dear Mr. Kamnitz:
In your letter dated June 29, 1990, on behalf of Playtime
Products, Inc., you requested a tariff classification ruling.
The submitted sample, style 9501, is a Craftime "Jewelry Designer
Crafts Kit", containing 1810 pieces or parts including a 120" nylon
cord, 48" beading wire, two metal spring clasps, two metal jump rings,
two metal necklace clasps, two metal earring backs and 1800 assorted
plastic beads for assembly into earrings, rings, necklace and bracelets.
The kit is intended for children (ages 8 and up). The value of the kit
is $7.50 each.
Your sample is being returned per your request.
The 1810 parts in the kit constitute an unassembled imitation
jewelry article within the scope of HTS subheading 7117.90.40, noting
General Rule of Interpretation 2(a), Harmonized Tariff Schedule of the
United States (HTS), which states:
"Any reference in a heading to an article shall be taken to
include a reference to that article incomplete or unfinished, provided
that, the incomplete or unfinished article has the essential character
of the complete or finished article. It shall also include a reference
to that article complete or finished (or falling to be classified as
complete or finished by virtue of this rule), entered unassembled or
disassembled." (Emphasis added).
The applicable subheading for the Craftime "Jewelry Designer
Crafts Kit", style 9501, will be 9902.71.13, HTS, which provides for
jewelry provided for in subheading 7117.19.10, 7117.19.50 or 7117.90.40
(except parts) valued not over 1.6 cents per piece. The rate of duty
will be free.
The proviso "except parts" does not apply with respect to the
subject imitation jewelry kit because, for purposes of HTS subheading
9902.71.13, and as stated previously concerning 7117.90.40, the un-
assembled parts or pieces of the Craftime 9501 kit constitute an un-
assembled entirety--an imitation jewelry article. The restriction is
intended for individual parts or findings that do not make up an
entirety.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport