CLA-2-71:RR:NC:SP:233 G88532
Ms. Joann Mosqueda
JA-RU, Inc.
4030 Phillips Highway
Jacksonville, FL 32207
RE: The tariff classification of stick on gem jewelry from China.
Dear Ms. Mosqueda:
In your letter dated March 9, 2001, you requested a ruling on tariff classification.
The merchandise to be imported is Item #4150, identified as Fashion Bee Gem Tattoo stick on gem jewelry. Three styles were submitted with your request: two crosses, a swirl and a starburst. Each consists of a strip of clear, stick-on plastic cut to form the crosses, swirl or starburst. Attached to the plastic are variously colored acrylic plastic imitation gemstones. The item is designed to be worn on the skin for adornment.
The applicable subheading for the stick on gem jewelry, 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 stick on gem jewelry, if valued over 20 cents over 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