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 fiber optic necklaces and bracelets from China.
Dear Ms. Tsiavos:
In your letter dated July 18, 2011, you requested a tariff classification ruling. As requested, samples of item 90474, fiber optic bracelets, will be returned to you.
Item number 90473 is described as light up fiber optic necklaces. These items are round open ended necklaces, made of semi-clear flexible colored plastic, which wrap around one’s neck. The necklaces are approximately twenty-four inches in length. Four color styles: blue, green, orange and purple are available, with different Halloween themes, such as skulls, ghosts, bats, and jack-o-lanterns. A battery operated fiber optic light is inside each bracelet and is activated by a small switch on one end. Batteries are included with each necklace. No samples were provided.
Item number 90474 is described as light up fiber optic bracelets. These items are round open ended bracelets, made of semi-clear flexible colored plastic, which are curved to naturally fit around one’s wrist or ankle. The bracelets are approximately eleven inches in length. Four color styles: blue, green, orange and purple are available, with different Halloween themes, such as skulls, ghosts, bats, and jack-o-lanterns. A battery operated fiber optic light is inside each bracelet and is activated by a small switch on one end. Batteries are included with each bracelet. Samples were provided.
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 fiber optic necklaces and bracelets, made from plastic, 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