CLA-2-:71:S:N:N3G:344 857144
Mr. Andrew Glanz
Natural Science Industries, Ltd.
50-01 Rockaway Beach Boulevard
Far Rockaway, N. Y. 11691
RE: The tariff classification of "Charms 'N Chains 'N Rings 'N
Things" toy jewelry kits from Hong Kong.
Dear Mr. Glanz:
In your letter of October 10, 1990, you requested a tariff
classification ruling on three toy jewelry kits.
You have submitted three samples of your "Charms 'N Chains
'N Rings 'N Things" toy jewelry kits.
Item 392 contains 250 pieces or parts including 45 "S"
hooks, 120 variously shaped beads, 55 single snaps, 3 pieces of
PVC tubing string, 6 plastic bangle bracelets, 2 comic whistles,
l headband, l pair of earrings, 5 hair clips, 2 rings, l
necklace, 2 chain bracelets, 5 vinyl bangle bracelets and one 3'
piece of glo-lace. The value of the kit is $2.72 each.
Item 392-Sears is identical to Item 392 except that Item
392-Sears contains an additional 30 pieces or parts for a total
of 280, which include 2 pairs of earrings, 2 rings, 22 polished
stones, l container of white glue, l necklace, l bell cap and l
jump ring. The value of the kit is $3.15 each.
Item 393/MO, which is enclosed in a mail order carton, is
also identical to Item 392 except that Item 393/MO contains an
additional 33 pieces or parts for a total of 283, which include 2
pairs of earrings, 2 rings, 23 polished stones, l container of
white glue, l necklace, l bell cap and l jump ring. The value of
the kit is $3.32 each.
All of the kits are contained in a plastic carry case and
are designed for children ages 5 and up.
The parts in each 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 Items 392, 392-Sears and
393/MO 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 5 cents per piece. The rate of
duty will be free.
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