Base
8683421991-11-14New YorkClassification

The tariff classification of children's toy jewelry and sunglasses from China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of children's toy jewelry and sunglasses from China.

Ruling Text

NY 868342 November 14, 1991 CLA-2-:71:S:N:N3G:344 868342 CATEGORY: Classification TARIFF NO.: 7117.90.50; 9004.10.0000 Mr. Ron Sias J. W. Hampton, Jr. & Co., Inc. 15 Park Row New York, NY 10038 RE: The tariff classification of children's toy jewelry and sunglasses from China. Dear Mr. Sias: In your letter of October 28, 1991, on behalf of F. W. Woolworth Company, New York, N. Y., you requested a tariff classification ruling on a child's toy jewelry necklace and sunglasses. The submitted sample, Item #66225 SG, "Tropical Club", consists of two articles contained in a blister package. They are: 1. A child's toy jewelry necklace, consisting of a plastic whistle pendant in the shape of a parrot, attached to a textile neck cord. The necklace is valued at $1.90 each. 2. Children's plastic sunglasses in a plastic frame. Your sample is being returned as requested. The applicable subheading for the plastic parrot-whistle necklace will be 7117.90.50, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts. The rate of duty will be 11% ad valorem. Because the parrot-whistle necklace is valued over 5 cents per piece, classification as toy jewelry under subheading 9902.71.13 is precluded. The applicable subheading for the plastic sunglasses will be 9004.10.0000, HTS, which provides for spectacles, goggles and the like, corrective, protective or other: sunglasses. The rate of duty will be 7.2% ad valorem. 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

Related Rulings for HTS 7117.90.50

Other CBP classification decisions referencing the same tariff code.