The tariff classification of a shoe clip from China, Vietnam and Taiwan.

N048248 February 2, 2009 CLA-2-71:OT:RR:NC:N2:233 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Ms. Helene Cooper Original Concepts 701 East 3rd Street Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a shoe clip from China, Vietnam and Taiwan. Dear Ms. Cooper: In your letter dated December 10, 2008 you requested, on behalf of Smiffy’s, a tariff classification ruling. The "Golden Heart Angel Shoe Clip" (Item# 33061) is a faux gold metal jewel piece in the shape of a heart with pink rhinestones glued to the center of a marabou feather. The shoe clip is a small object of adornment that serves a decorative function. It is to be packaged and sold as a costume accessory. The applicable subheading for the Golden Heart Angel Shoe Clip (Item# 33061) 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. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division