CLA-2-71:RR:NC:SP:233 M83641
Mr. Michael S. Dubin
Diversified Brokerage Services, Inc.
6001 B Benjamin Rd.
Tampa, FL 33634
RE: The tariff classification of Children’s Light Up Jewelry from China.
Dear Mr. Dubin:
In your letter dated April 28, 2006, on behalf of Monogram International Inc., you requested a tariff classification ruling.
The submitted samples are Children’s Light Up Jewelry intended to be used by girls ages 4 and up. They are as follows:
Cinderella Light Up Necklace is a necklace made of a plastic teardrop-shaped pendant depicting Cinderella, suspended from a faux suede neck cord. Housed within the pendant is a battery operated electronic module utilizing two button cell batteries that enable the pendant to light up and flash when a button on the back of the pendant is pressed.
Ariel Light Up Necklace is a necklace made of a plastic heart-shaped pendant depicting Ariel, suspended from a plastic ball chain necklace. Housed within the pendant is a battery operated electronic module utilizing two button cell batteries that enable the pendant to light up and flash when a button on the back of the pendant is pressed.
Cinderella Light Up Flower Bracelet is a bracelet made of plastic, decorated with plastic flowers and an oval shaped plastic housing depicting Cinderella. The housing contains a battery operated electronic module utilizing two button cell batteries that enable the centers of the flowers to light up and flash when the top section of the housing is pressed.
Cinderella Light Up Bead Bracelet is a bracelet made of plastic beads and an oval shaped plastic housing depicting Cinderella. The housing contains a battery operated electronic module utilizing two button cell batteries that enable the beads to light up and flash when the top section of the housing is pressed.
The jewelry items are packaged on hanging blister cards.
Although you suggest classification as toys under 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS) (9503.90.0000 does not exist), as “Other toys… Other: Other”, imitation jewelry is a more specific tariff provision for the Children’s Light Up Jewelry.
The applicable subheading for the Children’s Light Up Jewelry, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2 % ad valorem. The applicable subheading for the Children’s Light Up Jewelry, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTSUS, which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be Free.
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