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N121919 N1 Ruling Active

The tariff classification of a St. Patrick’s Day LED Beaded Necklace from China.

Issued September 21, 2010 by U.S. Customs and Border Protection.

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N1 N121919 (September 21, 2010)

Tariff classification

HTS codes: 7117.90.7500

Headings: 7117

Product description

Item # 1699-03268 (16422-03328, 1642-03245) has been identified as the St. Patrick’s Day LED Beaded Necklace. The item consists of a shamrock pendant made from translucent green plastic attached to a plastic beaded necklace. The pendant is illuminated by an embedded green LED, which can be activated by an on/off switch on the back of the pendant. The LED is powered by a single CR2032 battery, which is included with the necklace. Provided invoice information reports the cost for each illuminated necklace at $2.00. 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 N078859 dated October 19, 2009.

CBP rationale

The applicable subheading for the St. Patrick’s Day Beaded Necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.

Full text

N121919 September 21, 2010 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Denni Awana Inter-Orient Services Attorney-In-Fact 1455 Monterey Pass Road, Suite #205 Monterey Park, CA 91754 RE: The tariff classification of a St. Patrick’s Day LED Beaded Necklace from China. Dear Mr. Awana: In your letter dated August 26, 2010, on behalf of Pan Asian Creations (BVD) Ltd., you requested a tariff classification ruling. A sample was provided. Item # 1699-03268 (16422-03328, 1642-03245) has been identified as the St. Patrick’s Day LED Beaded Necklace. The item consists of a shamrock pendant made from translucent green plastic attached to a plastic beaded necklace. The pendant is illuminated by an embedded green LED, which can be activated by an on/off switch on the back of the pendant. The LED is powered by a single CR2032 battery, which is included with the necklace. Provided invoice information reports the cost for each illuminated necklace at $2.00. 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 N078859 dated October 19, 2009. The applicable subheading for the St. Patrick’s Day Beaded Necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (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

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