CLA-2-71:RR:NC:SP:233 G88473
Ms. Mary Van der Vieren
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-0410
RE: The tariff classification of pendant necklaces and earrings from China.
Dear Ms. Van der Vieren:
In your letter dated March 12, 2001, you requested a ruling on tariff classification.
The submitted samples are as follows:
Vendor Stock #1793 is a necklace consisting of a plastic peace sign pendant measuring 7 inches in diameter, strung onto a textile neck cord. The pendant is multi-colored and has the words “Flower Power,” “Peace,” “Groovy” and “Love” around the perimeter.
Vendor Stock #1780 consists of one blue colored plastic peace sign pendant measuring 2 5/8 inches in diameter, strung onto a textile neck cord, and one pair of clasp earrings attached to which are the same plastic peace sign pendant.
Your samples are being returned as requested.
The applicable subheading for the pendant necklaces and earrings, 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% ad valorem.
The applicable subheading for the pendant necklaces and earrings, if valued over 20 cents per 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