The tariff classification of plastic imitation gemstone earrings from China.

NY G88525 March 26, 2001 CLA-2-71:RR:NC:SP:233 G88525 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Jing Ouano Jewelry Fashions Inc. 213 West 35th Street, 4th Floor New York, NY 10001 RE: The tariff classification of plastic imitation gemstone earrings from China. Dear Sir or Madam: In your letter dated March 19, 2001, you requested a ruling on tariff classification. The submitted samples are five earrings made of 100% plastic imitation gemstones set on white base metal, with brass earwires. The essential character of the earrings is imparted by the plastic imitation gemstones. The applicable subheading for the plastic imitation gemstone 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