Mini Plastic Heart Necklace from China
Delicate necklace with tiny plastic heart shapes strung on fiber cord, extremely low-cost at under 30 cents per dozen. Fits HTS 7117.90.10.00 as it is wholly plastic shapes on fiber string, qualifying as imitation jewelry for personal adornment per note 9.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Retain factory production records showing low material costs to support valuation claims
• Declare as 'imitation, not containing precious metals' explicitly on entry forms
• Watch for fiber string material; synthetic yarns must still qualify as 'fiber string'