The tariff classification of Light Up Pendant from China.

NY L82599 February 15, 2005 CLA-2-71:RR:NC:SP:233 L82599 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Ms. Wanda Habrial Binney & Smith 1100 Church Lane Easton, PA 18044 RE: The tariff classification of Light Up Pendant from China. Dear Ms. Habrial: In your letter dated February 7, 2005, you requested a tariff classification ruling. The submitted sample is identified as Light Up Pendant, item #03-4002. The kit includes a plastic light up pendant with cord, various charms, a stand to attach the pendant/charms, paint to customize the charms and a secret code idea booklet. Each charm includes a symbol to be added to the pendant for a child to create their own personalized messages that can be shared with friends. Your sample is being returned as requested. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Light Up Pendant is a set for tariff classification purposes, with the essential character imparted by the pendant. The applicable subheading for the Light Up Pendant will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), 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. 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