CLA-2-71:OT:RR:NC:N4:433
Irene Tsiavos
Easter Unlimited, Inc.
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of light up silicone bracelets and light up plastic rings from China.
Dear Ms. Tsiavos:
In your letter dated July 15, 2011, you requested a tariff classification ruling. Samples were submitted.
Item number 90462 is described as light up silicone bracelets that have a face portion that resembles a ladies watch. Three color styles have been submitted: orange, black, and purple. Each bracelet has a clear plastic face that covers a Halloween motif, such as, a jack-lantern with flying bats or skulls with flying bats. Printed on the side of each bracelet is the phrase “Happy Halloween.” A small button on the underside of each bracelet face activates a battery operated, multi-colored, flashing light. Batteries are included with each bracelet.
Item number 90464 is described as light up three dimensional plastic rings. Three styles have been submitted. The first style is a skull ring which has clear plastic eyes, the second style is a mummy ring which has green plastic eyes and mouth, and the third style is a jack-o-lantern which has clear plastic eyes and mouth. A small button on the underside of each ring activates a battery operated, colored, flashing light. Batteries are included with each ring.
In a dispositive decision for Christmas lapel pins and earrings and Halloween earrings, the Federal Circuit Court in Russ Berrie & Company, Inc. v. United States, Slip Op. 04-1084, 2004 U.S. App. LEXIS 18226 (Fed. Cir. August 27, 2004) considered whether jewelry items (lapel pins and earring sets) reflecting Christmas and Halloween themes, which did not contain precious metals, or precious or semi-precious stones, should be classified as “imitation jewelry” of heading 7117, Harmonized Tariff Schedule of the United States (HTSUS), or as “festive articles” of heading 9505, HTSUS. The Court found that the Christmas and Halloween theme jewelry articles were more specifically classified as “imitation jewelry” in heading 7117, HTSUS. See New York Ruling N121919 dated September 21, 2010.
The applicable subheading for the light up silicone bracelets and light up plastic rings, 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division