The tariff classification of shoe decorations from China

N023657 March 3, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 7117.19.9000 Helena Cooper Original Concepts Inc. 701 East 3rd Street Suite 130 Los Angeles, CA 90013 RE: The tariff classification of shoe decorations from China Dear Ms. Cooper: In your letter dated February 13, 2008, you requested a tariff classification ruling. The submitted samples are identified as shoe clips. The “Apple Shoe Clip” (Item# 30589) is a white satin bow that features an embroidered patch in the shape of an apple with red sequins glued to its center. The bow is glued to a round polyurethane piece and a metal clip is sewn to that piece. The “Black Bow Shoe Clip” (Item# 30235) is a black satin bow that has a black button that is sewn and glued to its center. The bow is glued to a round polyurethane piece and a metal clip is sewn to that piece. The “Sweetheart Shoe Clip” (Item# 30605) is a metal jewel piece in the shape of a heart with pink rhinestones glued to the center of a marabou (feathers). The applicable subheading for the Apple Shoe Clip (Item# 30589) and the Black Bow Shoe Clip (Item# 30235) will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the Sweetheart Shoe Clip (Item# 30605) will be 7117.19.9000, HTSUS, which provides for imitation jewelry: Of base metal, whether or not plated with precious metal: Other, Other. The rate of duty will be 11% ad valorem. We are unable to provide tariff classification information for the Nurse Shoe Clips (Item# 30599) as neither a sample nor a photograph of them was submitted with your Binding Ruling request. When this information is available, you may wish to consider resubmission of your request. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division