CLA-2-71:RR:NC:SP:233 C83853
Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8100 Mitchell Road
Eden Prairie, MN 55344-2231
RE: The tariff classification of imitation jewelry and stick-on earrings from China or Taiwan.
Dear Mr. Anderson:
In your letter dated January 22, 1998, on behalf of Hanover Accessories, you requested a tariff classification ruling.
The following samples were submitted with your request:
1. Item #636002, which consists of thirty pairs of stick-on earrings. They are made of plastic and consist of a variety of designs, shapes and printed motifs, and have pressure sensitive adhesive backs. They are displayed on a paperboard retail card resembling a calendar. The approximate FOB unit cost is 20 cents.
2. Item #648010, which consists of thirty pairs of stick-on earrings. They are made of plastic and consist of a variety of designs, shapes and printed motifs, and have pressure sensitive adhesive backs. They are displayed on a paperboard retail card resembling a calendar. The approximate FOB unit cost is 20 cents.
3. Item #648106, which consists of seven pairs of stick-on earrings and seven matching plastic imitation gemstone rings. The earrings and rings are displayed on a paperboard retail card resembling a weekly calendar, a set to be worn each day, Sunday through Saturday. The approximate FOB unit cost for the set is 53 cents; the rings are 6.5 cents each and the fourteen earrings total 7.5 cents in cost.
4. Item #647-761, which consists of six assorted metal rings with adjustable bands in a heart-shaped container. The container is made of pink plastic with a clear hinged cover which opens to a form fitted white foam fabric covered ring holder which holds the rings. A textile cord is attached to the top of the container which a child can use to wear around the neck. It is attached to a paperboard header card. The estimated FOB unit value of the item will be either 56 cents a set (8 cents per ring and 8 cents for the heart necklace), or 62 cents a set (8 cents per ring and 14 cents for the heart necklace).
5. Item #110/316, which consists of fifteen pairs of "Snowden" stick-on earrings. They are made of plastic and consist of a variety of designs and shapes in a Christmas motif, and have pressure sensitive adhesive backs. They are displayed on a paperboard retail card with a Christmas design. The approximate FOB unit price per card is 37 cents or 1.2 cents for each earring.
The samples will be retained for official purposes.
The applicable subheading for the stick-on earrings, items #636002, 648010, 110/316, and those in item #648106, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the metal rings and heart shaped container, item #647-761, 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.
The applicable subheading for the plastic imitation gemstone rings in item #648106 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.
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 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division