The tariff classification of costume jewelry and tiara from China, Taiwan and Vietnam.

N053437 March 25, 2009 CLA-2-71:OT:RR:NC:N2:233 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 9615.19.6000 Ms. Helena Cooper Original Concepts, Inc. 701 East 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of costume jewelry and tiara from China, Taiwan and Vietnam. Dear Ms. Cooper: In your letter dated February 19, 2009, on behalf of Smiffy’s, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Samples have been submitted for a “Gothic Bat Tiara”, style number 32892; a “Gothic Bat Ring”, style number 32979 and a “Gothic Bat Pin”, style number 32891. Although each of these items will be used as accessories for a costume, they will be packaged and sold separately. The tiara is composed chiefly of zinc and iron and includes an acrylic faux gemstone. The pin is made of zinc, has an acrylic faux gemstone, a pin at the back of the bat for attachment to the costume and a linked chain attached to the bottom ends of the bat. The ring is adjustable and is also composed of zinc with a faux gemstone decoration. The applicable subheading for the ring and pin 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.” The rate of duty will be 11% ad valorem. The applicable subheading for the tiara will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, Hair-slides and the like…and parts thereof: Combs hair-slides and the like: 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