CLA-2-71:RR:NC:SP:233 H81859

Mr. Ray Meighan
Federated Merchandising Group
Customs Department
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of imitation pearl earrings from Japan.

Dear Mr. Meighan:

In your letter dated June 11, 2001, you requested a ruling on tariff classification.

The submitted samples are as follows:

Style #SH8504EP is a pair of 4mm plastic pearl stud earrings with metal post and disc closure.

Style #SH8506EP is a pair of 6mm plastic pearl stud earrings with metal post and disc closure.

Style #SH8512EP is a pair of 12mm plastic pearl stud earrings with metal post and disc closure.

Style #8514EP is a pair of 14mm plastic pearl stud earrings with metal post and disc closure.

Style #SH8514EC is a pair of 14mm plastic pearl stud earrings with metal clips.

The earrings are all valued over 20 cents per dozen pieces or parts. The essential character of the earrings is imparted by the plastic pearls.

Your samples are being returned as requested.

The applicable subheading for the imitation pearl earrings, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (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