CLA-2-71:RR:NC:SP:233 G86870
ZPC Everglow Enterprise Inc.
971 Meridian Ave.
Alhambra, CA 91803
RE: The tariff classification of a flashing body jewel 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 green plastic “jewel” measuring approximately 1” across its widest point. Inside of the plastic star are a battery and an IC chip. When pressed, the star will flash. When pressed again, the flashing will stop. The star is worn as jewelry anywhere on the body with a sticker, which is attached to the back of it.
The applicable subheading for the flashing body jewel, 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 body jewel, 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