The tariff classification of shoe clips from China.

N029794 June 10, 2008 CLA-2-71:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 7117.19.9000 Ms. Helena Cooper Original Concepts, Inc. 701 East 3rd Street Suite 130 Los Angeles, CA 90013 RE: The tariff classification of shoe clips from China. Dear Ms. Cooper: In your letter dated May 28, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The Nurse Shoe Clip style number 30599 is composed of a polyester white satin cross with red embroidered edge patch glued to its center. The bow is glued to a round polyurethane piece. A metal clip is sewn to the round polyurethane piece. The clip has been devised to attach to a shoe for ornamentation. The Honey Bee Shoe Clip style number 30523 is composed of a base metal jewel piece with black and red rhinestones in the shape of a ladybug. The jewel piece is glued to a finished piece of black polyester lace. The lace is glued to a round polyurethane piece. A metal clip is then sewn to the back of this piece. The clip has been devised to attach to a shoe for ornamentation. The Ladybug Shoe Clip style number 30528 is composed of a base metal jewel piece with black rhinestones in the shape of a bee. The jewel piece is glued to a marabou stork feather, which in turn is attached to a polyester satin bow. The bow is glued to a round polyurethane piece. A metal clip is then sewn to the back of this piece. The clip has been devised to attach to a shoe for ornamentation. For tariff classification purposes in the case of the Honey Bee Shoe Clip and the Ladybug Shoe Clip, the metal clip, the plastic rhinestones and the feather form a composite good consisting of different components. The metal, plastic and the feather are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of these composite goods is the metal. The applicable subheading for the Nurse Shoe Clip style number 30599 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 Honey Bee Shoe Clip style number 30528 and the Ladybug Shoe Clip style number 30523 will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: of base metal, whether or not plated with precious metal: other: other: other.” The rate of duty will be 11% ad valorem. 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/. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division