NY 863105: The tariff classification of a wooden necklace from Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                  NY 863105 
                                  May 14, 1991 
                                    


CLA-2-:71:S:N:N3G:344  863105     

CATEGORY:  Classification

TARIFF NO.: 7117.90.50

Mr. James H. Bartee
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO  64030

RE:  The tariff classification of a wooden necklace from Taiwan.

Dear Mr. Bartee:

     In your letter of May 2, 1991, you requested a tariff
classification ruling on a wooden necklace.      
     
     The submitted sample, Home Spun Heart Necklace, item
#320580, has a heart-shaped pendant made of wood which is painted
in a "country" motif.  The necklace is worn by means of a ribbon
which is threaded through a hole on either side of the heart and
tied at its ends.  Threaded onto the ribbon on both sides of the
heart are three wooden beads, alternating with two "spools of
thread."  The necklace is valued at 78 cents each.  

     The applicable subheading for the Home Spun Heart Necklace
will be 7117.90.50, Harmonized Tariff Schedule of the United
States (HTS), which provides for imitation jewelry: other: other:
valued over 20 cents per dozen pieces or parts.  The rate of duty
will be 11% ad valorem.
          
     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                        Sincerely,

                                   
  
                                        Jean F. Maguire
                                        Area Director
                                        New York Seaport