CLA-2-71:OT:RR:NC:N2:233
Ms. Helene Cooper
Original Concepts
701 East 3rd Street Suite 130
Los Angeles, CA 90013
RE: The tariff classification of a shoe clip from China, Vietnam and Taiwan.
Dear Ms. Cooper:
In your letter dated December 10, 2008 you requested, on behalf of Smiffy’s, a tariff classification ruling.
Item number 33049 “Princess Shoe Clip – Pink” is designed to be worn on the shoe as an article of adornment. The clip is primarily composed of metal and will be packaged and sold separately as a costume accessory.
The applicable subheading for the Princess Shoe Clip (Item# 33049) will be 7117.19.9000, HTSUS, which provides for “imitation jewelry: Of base metal, whether or not plated with precious metal: Other, Other.” The rate of duty will be 11% ad valorem.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division