CLA-2-71:RR:NC:SP:233 G86869
ZPC Everglow Enterprise Inc.
971 Meridian Ave.
Alhambra, CA 91803
RE: The tariff classification of a flashing pendant necklace from China.
Dear Sir or Madam:
In your undated letter, you requested a ruling on tariff classification.
The submitted sample consists of a star shaped blue plastic pendant measuring approximately 1” across its widest point. The pendant is attached to a screw cap which has a light bulb attached to it. The light bulb fits into the hollow interior of the pendant. When the cap is screwed on tightly, the light bulb lights up. The screw cap is attached to a textile neck cord measuring approximately 32” in length.
The applicable subheading for the flashing pendant necklace, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (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 percent ad valorem.
The applicable subheading for the flashing pendant necklace, if valued over 20 cents pre 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.
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 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division